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Business Description, Basis of Presentation and Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2023

Business Description, Basis of Presentation and Significant Accounting Policies

Schedule of allowance for doubtful accounts activity

		Year Ended December 31,
		2023				2022
Balance at beginning of the year		$	326			$	326
Allowance increase (decrease)			—				—
Write offs, net of recoveries			—				—
Balance at end of the year		$	326			$	326

Schedule of deferred revenue and associated cost of goods sold and gross profit

		As of December 31,
		2023				2022
Deferred revenue		$	30			$	63
Deferred cost of goods sold			—				—
Deferred gross profit		$	30			$	63

Schedule of disaggregates the Company’s revenue into primary product groups and major regions

		Year Ended December 31,
		2023				2022
Audio Conferencing		$	8,366			$	11,829
Microphones			7,749				9,824
Video products			2,589				3,552
		$	18,704			$	25,205

		Year Ended December 31,
		2023				2022
North and South America		$	9,047			$	12,297
Asia (including Middle East) and Australia			7,338				7,828
Europe and Africa			2,319				5,080
		$	18,704			$	25,205

Schedule of changes in the warranty accrual

The details of changes in the Company’s warranty accrual are as follows:

		Year Ended December 31,
		2023				2022
Balance at the beginning of year		$	194			$	194
Accruals/additions			—				—
Usage/claims			—				—
Balance at end of year		$	194			$	194

Schedule of the computation of basic and diluted loss per common share

		Year Ended December 31,
		2023				2022
Numerator:
Net income (loss)		$	(560	)		$	20,556
Interest adjustment under if-converted method			—				285
			(560	)			20,841
Denominator:
Basic weighted average shares			23,958,184				23,937,962
Dilutive common stock equivalents using if-converted method			—				1,251,185
Diluted weighted average shares			23,958,184				25,189,147
Basic income (loss) per common share:		$	(0.02	)		$	0.86
Diluted income (loss) per common share:		$	(0.02	)		$	0.83
Weighted average options, warrants and convertible portion of senior convertible notes outstanding			6,258,917				6,788,671
Anti-dilutive options, warrants and convertible portion of senior convertible notes not included in the computation			6,258,917				5,510,600

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- Definition

Tabular disclosure of deferred revenue and associated cost of goods sold and gross profit.

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- 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
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-5

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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
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.3,4)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1

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- 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
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
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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://www.xbrl.org/2003/role/disclosureRef
-Topic 460
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 8
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482425/460-10-50-8

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