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Capital Stock | 9 Months Ended
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Sep. 30, 2019
Capital Stock Disclosure [Abstract] |
Capital Stock Disclosure [Text Block] | 13. Capital Stock Stock-Based Payment Awards The Company accounts for stock-based payment awards in accordance with the provisions of FASB ASC 718, which requires it to recognize compensation expense for all stock-based payment awards made to employees and directors including stock options, restricted stock units, Market Condition RSUs and employee stock purchases related to the ESPP. The Company has elected as an accounting policy to account for forfeitures for service based awards as they occ ur, with no adjustment for estimated forfeitures. Stock option and restricted stock unit activity for the nine months ended September 30, 2019 was as follows:
|  |  | Stock Options |  | Restricted Stock Units |  | Market Condition RSU's
|  |  |  |  |  | Weighted |  |  |  |  | Weighted |  |  |  |  | Weighted
|  |  | Stock |  |  | Average |  | Restricted |  |  | Average |  | Market |  |  | Average
|  |  | Options |  |  | Exercise |  | Stock Units |  |  | Grant Date |  | Condition RSU's |  |  | Grant Date
|  |  | Outstanding |  |  | Price |  | Outstanding |  |  | Fair Value |  | Outstanding |  |  | Fair Value
Balance at December 31, 2018 |  | 1,956,732 |  |  | $ | 4.25 |  | 1,233,762 |  |  | $ | 3.36 |  | 116,944 |  |  | $ | 4.19
| Granted |  | 804,039 |  |  |  | 3.35 |  | 1,472,884 |  |  |  | 2.25 |  | 541,627 |  |  |  | 2.14
| Exercised |  | (2,500) |  |  |  | 3.25 |  | - |  |  |  | - |  | - |  |  |  | -
| Vested (RSUs) |  | - |  |  |  | - |  | (788,512) |  |  |  | 3.30 |  | (3,778) |  |  |  | 3.30
| Cancelled / forfeited |  | (616,436) |  |  |  | 3.96 |  | (471,006) |  |  |  | 3.41 |  | (188,680) |  |  |  | 3.63
Balance at September 30, 2019 |  | 2,141,835 |  |  | $ | 4.15 |  | 1,447,128 |  |  | $ | 3.19 |  | 466,113 |  |  | $ | 4.16
Stock-based c ompensation expense related to stock options, restricted stock units, Market Condition RSUs and the ESPP for the three and nine months ended September 30, 2019 and 2018 was allocated as follows:
|  | Three Months Ended |  |  | Nine Months Ended
|  | September 30, |  |  | September 30,
|  | 2019 |  |  | 2018 |  |  | 2019 |  |  | 2018
|  | (in thousands)
Cost of revenues | $ | 13 |  | $ | 19 |  | $ | 34 |  | $ | 45
Sales and marketing |  | 39 |  |  | 105 |  |  | 68 |  |  | 331
General and administrative |  | 895 |  |  | 308 |  |  | 1,975 |  |  | 1,581
Research and development |  | 40 |  |  | 54 |  |  | 116 |  |  | 125
Discontinued operations |  | - |  |  | - |  |  | - |  |  | 150
Total stock-based compensation | $ | 987 |  | $ | 486 |  | $ | 2,193 |  | $ | 2,232
The Company did not capitalize any stock-based compensation. Earnings per share Basic earnings per share is computed by dividing net income by the number of weighted average common shares outstanding during the period. The calculation of diluted earnings per share assumes conversion of stock options, restricted stock units and Market Condition RSUs into common stock using the treasury method. The weighted ave rage number of shares used to compute basic and diluted earnings per share consists of the following:
|  | Three Months Ended |  | Nine Months Ended |
|  | September 30, |  | September 30, |
|  | 2019 |  | 2018 |  | 2019 |  | 2018 |
Basic |  | 38,036,261 |  | 36,947,052 |  | 37,764,489 |  | 36,169,536 |
Effect of assumed conversion of employee and director stock options, restricted stock units and Market Condition RSUs |  | - |  | - |  | - |  | - |
Diluted |  | 38,036,261 |  | 36,947,052 |  | 37,764,489 |  | 36,169,536 |
Excluded from the shares used in calculating the diluted earnings per common share in the above table are options, restricted stock units and Market Condition RSUs of approximately 4,055,076 and 3,286,853 shares of common stock for the nine months ended September 30, 2019 and 2018, respectively, as the impact of these shares would be anti-dilutive.

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- Definition The entire disclosure for accounts comprising shareholders' equity, comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income, and compensation-related costs for equity-based compensation. Includes, but is not limited to, disclosure of policies, compensation plan details, equity-based arrangements to obtain goods and services, deferred compensation arrangements, and employee stock purchase plan details. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -URI http://asc.fasb.org/topic&trid=2208762 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -URI http://asc.fasb.org/topic&trid=2228938 + Details
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