XML 36 R23.htm IDEA: XBRL DOCUMENT
v3.21.1

Business Description, Basis of Presentation and Significant Accounting Policies (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2020
Business Description, Basis of Presentation and Significant Accounting Policies |
Schedule of allowance for doubtful accounts activity |
|  | Year Ended December 31, |
|  | 2020 |  |  | 2019 |
Balance at beginning of the year |  | $ | 424 |  |  | $ | 631 |
Allowance increase |  |  | 120 |  |  |  | 92 |
Write offs, net of recoveries |  |  | (38 | ) |  |  | (299 | )
Balance at end of the year |  | $ | 506 |  |  | $ | 424 |
Schedule of deferred revenue and associated cost of goods sold and gross profit |
|  | As of December 31, |
|  | 2020 |  |  | 2019 |
Deferred revenue |  | $ | 123 |  |  | $ | 173 |
Deferred cost of goods sold |  |  | — |  |  |  | — |
Deferred gross profit |  | $ | 123 |  |  | $ | 173 |
Schedule of disaggregates the Company’s revenue into primary product groups and major regions |
|  | Year Ended December 31 |
|  | 2020 |  |  | 2019 |
Audio Conferencing |  | $ | 10,926 |  |  | $ | 11,609 |
Microphones |  |  | 9,149 |  |  |  | 8,818 |
Video products |  |  | 8,994 |  |  |  | 4,615 |
|  | $ | 29,069 |  |  | $ | 25,042 |
The following table disaggregates the Company’s revenue into major regions:
|  | Year Ended December 31, |
|  | 2020 |  |  | 2019 |
North and South America |  | $ | 18,320 |  |  | $ | 14,040 |
Asia (including Middle East) and Australia |  |  | 5,998 |  |  |  | 7,773 |
Europe and Africa |  |  | 4,751 |  |  |  | 3,229 |
|  | $ | 29,069 |  |  | $ | 25,042 |
Warranty Costs – The Company accrues for warranty costs based on estimated warranty return rates and estimated costs to repair. These reserve costs are classified as accrued liabilities on the consolidated balance sheets. Factors that affect the Company’s warranty liability include the number of units sold, historical and anticipated rates of warranty returns, and repair cost. The Company reviews the adequacy of its recorded warranty accrual on a quarterly basis. The details of changes in the Company’s warranty accrual are as follows:
|  | Year Ended December 31, |
|  | 2020 |  |  | 2019 |
Balance at the beginning of year |  | $ | 194 |  |  | $ | 194 |
Accruals/additions |  |  | 119 |  |  |  | 121 |
Usage/claims |  |  | (119 | ) |  |  | (121 | )
Balance at end of year |  | $ | 194 |  |  | $ | 194 |
|  | Year Ended December 31, |
|  | 2020 |  |  | 2019 |
North and South America |  | $ | 18,320 |  |  | $ | 14,040 |
Asia (including Middle East) and Australia |  |  | 5,998 |  |  |  | 7,773 |
Europe and Africa |  |  | 4,751 |  |  |  | 3,229 |
|  | $ | 29,069 |  |  | $ | 25,042 |
Schedule of changes in the warranty accrual |
|  | Year Ended December 31, |
|  | 2020 |  |  | 2019 |
Balance at the beginning of year |  | $ | 194 |  |  | $ | 194 |
Accruals/additions |  |  | 119 |  |  |  | 121 |
Usage/claims |  |  | (119 | ) |  |  | (121 | )
Balance at end of year |  | $ | 194 |  |  | $ | 194 |
Schedule of the computation of basic and diluted loss per common share |
|  | Year Ended December 31, |  |
|  | 2020 |  |  | 2019 |  |
Numerator: |  |  |  |  |  |  |  |  |
Net income (loss) |  | $ | 505 |  |  | $ | (8,408 | ) |
Denominator: |  |  |  |  |  |  |  |  |
Basic weighted average shares |  |  | 17,271,629 |  |  |  | 16,638,580 |  |
Dilutive common stock equivalents using treasury stock method |  |  | 53,722 |  |  |  | — |  |
Diluted weighted average shares |  |  | 17,325,351 |  |  |  | 16,638,580 |  |
Basic income (loss) per common share: |  | $ | 0.03 |  |  | $ | (0.51 | ) |
Diluted income (loss) per common share: |  | $ | 0.03 |  |  | $ | (0.51 | ) |
Weighted average options, warrants and convertible portion of senior convertible notes outstanding |  |  | 2,611,574 |  |  |  | 566,200 |  |
Anti-dilutive options, warrants and convertible portion of senior convertible notes not included in the computation |  |  | 3,323,272 |  |  |  | 566,200 |  |

X
- Definition Tabular disclosure of deferred revenue and associated cost of goods sold and gross profit. + References No definition available. + Details
Name: | clro_ScheduleOfDeferredRevenueAndAssociatedCostOfGoodsSoldAndGrossProfitTableTextBlock
Namespace Prefix: | clro_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130545-203045 + Details
Name: | us-gaap_DisaggregationOfRevenueTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- 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://fasb.org/us-gaap/role/ref/legacyRef -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=120391452&loc=d3e13212-122682 + Details
Name: | us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 + Details
Name: | us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the changes in the guarantor's aggregate product warranty liability, including the beginning balance of the aggregate product warranty liability, the aggregate reductions in that liability for payments made (in cash or in kind) under the warranty, the aggregate changes in the liability for accruals related to product warranties issued during the reporting period, the aggregate changes in the liability for accruals related to preexisting warranties (including adjustments related to changes in estimates), and the ending balance of the aggregate product warranty liability. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 460 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=68068213&loc=d3e12565-110249 + Details
Name: | us-gaap_ScheduleOfProductWarrantyLiabilityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration