XML 90 R10.htm IDEA: XBRL DOCUMENT
v2.4.0.8

IMPAIRMENT OF CAPITALIZED SOFTWARE, INVENTORY AND RELATED ITEMS (Notes) | 12 Months Ended
--- | ---
Jun. 30, 2014
Impairment of Capitalized Software, Inventory and Related Items [Abstract] |
Impairment of Capitalized Software, Inventory and Related Items | IMPAIRMENT OF CAPITALIZED SOFTWARE, INVENTORY AND RELATED ITEMS The Company recorded an impairment charge in the Consolidated Statements of Operations line item titled "Impairment of capitalized software, inventory and related items" during the fiscal year ended 2014. The impairment is detailed in the following table:
|  | 2014
Product software development expenditures |  | $ | 2,308,752 |
Inventories |  | 3,451,911 |
Product design costs |  | 246,588 |
Tooling |  | 298,696 |
Impairment of capitalized software, inventory and related items |  | $ | 6,305,947 |
The Company determined that the capitalized software needed to be replaced by a new architecture under development, which began in the three months ended December 31, 2013. As a result, the remaining value of the capitalized software was expensed for the three months ended December 31, 2013. In conjunction with the review of the capitalized software, it was determined that certain inventory items were obsolete or the Company had quantities that are not expected to be used over the product forecast period. These inventory items are included net of expected recoveries. Product design costs and assumed liabilities to wrap up the current architecture design were expensed. Tooling related to products that are no longer expected to be launched was expensed. Additional review, which was completed in the three months ended June 30, 2014, indicated that the remaining inventory and tooling should be expensed as these products are not expected to be sold in the current design configuration.

X
- Details
Name: | koss_ImpairmentofCapitalizedSoftwareInventoryandRelatedItemsAbstract
Namespace Prefix: | koss_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Impairment of capitalized software, inventory and related items [Text Block] + References No definition available. + Details
Name: | koss_ImpairmentofcapitalizedsoftwareinventoryandrelateditemsTextBlockTextBlock
Namespace Prefix: | koss_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration