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Note 3 - Recent Accounting Pronouncements (Tables)

9 Months Ended

Sep. 30, 2018

Notes Tables

Schedule of New Accounting Pronouncements and Changes in Accounting Principles [Table Text Block]

										Opening
		Balance at				ASC 606				Balance at
		Dec. 31, 2017				Adjustments				Jan. 1, 2018
Assets
Inventories – net		$	17,641			$	(655	)		$	16,986
Contract assets			0				825				825
Liabilities and Equity
Accumulated deficit		$	(111,591	)		$	170			$	(111,421	)

		Legacy GAAP				Impact of				As Reported
		Sept. 30, 2018				ASC 606				Sept. 30, 2018
Net revenue		$	21,125			$	(24	)		$	21,101
Cost of sales			19,852				47				19,899
Gross profit			1,273				(71	)			1,202
Selling, general and administrative			2,942				0				2,942
Severance, equipment relocation and other costs			274				0				274
Operating loss			(1,943	)			(71	)			(2,014	)
Interest expense, net			231				0				231
Other (income), net			56				0				56
Income before taxes			(2,230	)			(71	)			(2,301	)
Income tax expense			35				0				35
Net income		$	(2,265	)		$	(71	)		$	(2,336	)

		Legacy GAAP				Impact of				As Reported
		Sept. 30, 2018				ASC 606				Sept. 30, 2018
Net revenue		$	63,012			$	1,002			$	64,014
Cost of sales			56,960				887				57,847
Gross profit			6,052				115				6,167
Selling, general and administrative			9,261				0				9,261
Severance, equipment relocation and other costs			1,088				0				1,088
Operating loss			(4,297	)			115				(4,182	)
Interest expense, net			665				0				665
Other (income), net			(1,651	)			0				(1,651	)
Loss before taxes			(3,311	)			115				(3,196	)
Income tax expense			121				0				121
Net loss		$	(3,432	)		$	115			$	(3,317	)

		Legacy GAAP				Impact of				As Reported
		Sept. 30, 2018				ASC 606				Sept. 30, 2018
Assets
Inventories – net		$	20,397			$	(1,541	)		$	18,856
Contract assets			0				1,826				1,826
Liabilities and Equity
Accumulated deficit		$	(115,023	)		$	285			$	(114,738	)

X

- Definition

Tabular disclosure of changes in accounting principles, including adoption of new accounting pronouncements, that describes the new methods, amount and effects on financial statement line items.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22499-107794

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section 45
-Paragraph 13
-URI http://asc.fasb.org/extlink&oid=109236672&loc=d3e765-108305

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.10-01.(b)(6))
-URI http://asc.fasb.org/extlink&oid=27015980&loc=d3e46468-122699

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22580-107794

Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section 45
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=109236672&loc=d3e725-108305

Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22583-107794

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- References

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