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NOTE 3 - ACCOUNTS RECEIVABLE NET (Tables) | 12 Months Ended
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Dec. 31, 2012
Notes to Financial Statements |
Receivables |
Receivables consist of the following: |  |  |  |  |  |
|  | December 31, 2012 |  |  | December 31, 2011 |
(in thousands) |  |  |  |  |  |
Trade accounts receivable |  | $ | 2,737 |  |  | $ | 4,466 |
Less allowance for doubtful receivables |  |  | 89 |  |  |  | 115 |
Trade accounts receivable, net |  | $ | 2,648 |  |  | $ | 4,351 |
Changes in Data IO allowance for doubtful accounts |
Changes in Data I/O’s allowance for doubtful accounts are as follows: |  |  |  |  |
|  | December 31, 2012 |  |  | December 31, 2011 |
(in thousands) |  |  |  |  |  |  |  |
Beginning balance |  | $ | 115 |  |  | $ | 138 |
Bad debt expense (reversal) |  |  | (26 | ) |  |  | (27 | )
Accounts written-off |  |  | - |  |  |  | (1 | )
Recoveries |  |  | - |  |  |  | 5 |
Ending balance |  | $ | 89 |  |  | $ | 115 |

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- Definition Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.3,4) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 3, 4 -Article 5 + Details
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- Definition Tabular disclosure of credit losses for current financing receivables (such as trade and accounts receivable), including a rollforward of the balance. An alternative caption includes allowance for doubtful accounts. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=7512638&loc=SL6953423-111524 + Details
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