XML 71 R30.htm IDEA: XBRL DOCUMENT v3.20.1

Note A - The Company and Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2019

Notes Tables

Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]

		December 31,
		201 9				201 8
Accounts receivable - current		$	139,785			$	1,587,817
Accounts receivable - non current			1,720,000				1,720,000
			1,859,785				3,307,817
Allowance for doubtful accounts - current			(13,785	)			(13,785	)
Allowance for doubtful accounts - non current			(1,720,000	)			(1,720,000	)
			(1,733,785	)			(1,733,785	)
Accounts receivable, net of allowances for doubtful accounts		$	126,000			$	1,574,032

Summary of Valuation Allowance [Table Text Block]

		Balance at Beginning of Year				Charged to Costs and Expenses				Deductions From Reserves				Balance at End of Year
Year Ended December 31, 201 9
Allowance for Doubtful Accounts		$	1,733,785			$	-			$	-			$	1,733,785
Year Ended December 31, 201 8
Allowance for Doubtful Accounts		$	1,013,785			$	720,000			$	-			$	1,733,785

Useful Lives of Property Plan and Equipment [Table Text Block]

		Years
Equipment and leasehold improvements
Equipment (years)		3	-	5
Furniture and fixtures (years)		3	-	5
Software (years)			3
Leasehold improvements		life or lease term

Share-based Payment Arrangement, Expensed and Capitalized, Amount [Table Text Block]

		Year ended December 31,
		201 9				201 8
Selling, general and administrative		$	828,981			$	855,125
Research, development and engineering			118,739				125,099
		$	947,720			$	980,224

Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]

		Year ended December 31,
		201 9				201 8
Weighted average Risk free interest rate			2.33	%			2.70	%
Expected life of options (in years)			4.50				4.50
Expected dividends			0	%			0	%
Weighted average Volatility of stock price			84	%			143	%

Accounting Standards Update and Change in Accounting Principle [Table Text Block]

		As reported				Adoption of ASC				Balance
		December 31, 2018				842 - increase (decrease)				January 1, 2019
Operating lease right-of-assets		$	-			$	602,937			$	602,937
Prepaid expenses and other		$	150,811			$	(12,595	)		$	138,216
Total assets		$	11,692,332			$	590,342			$	12,282,674
Operating lease liabilities, current portion		$	-			$	135,519			$	135,519
Operating lease liabilities, net of current portion		$	-			$	454,823			$	454,823
Total liabilities		$	1,226,110			$	590,342			$	1,816,452
Total liabilities and stockholders’ equity		$	11,692,332			$	590,342			$	12,282,674

X

- Definition

Tabular disclosure of the periods of time over which an entity anticipates to receive utility from its property, plant and equipment (that is, the periods of time over which an entity allocates the initial cost of its property, plant and equipment).

+ References

No definition available.

+ Details

Name:	bkyi_UsefulLivesOfPropertyPlanAndEquipmentTableTextBlock
Namespace Prefix:	bkyi_
Data Type:	nonnum:textBlockItemType
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 allocation of amount expensed and capitalized for award under share-based payment arrangement to statement of income or comprehensive income and statement of financial position. Includes, but is not limited to, corresponding line item in financial statement.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (h)(1)
-URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 14.F)
-URI http://asc.fasb.org/extlink&oid=115993241&loc=d3e301413-122809

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5047-113901

+ Details

Name:	us-gaap_ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

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=116846552&loc=d3e765-108305

Reference 3: 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=116846552&loc=d3e725-108305

Reference 4: 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

+ Details

Name:	us-gaap_ScheduleOfNewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (f)(2)
-URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901

+ Details

Name:	us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of valuation allowances to reduce deferred tax assets to net realizable value, including identification of the deferred tax asset more likely than not will not be fully realized and the corresponding amount of the valuation allowance.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319

+ Details

Name:	us-gaap_SummaryOfValuationAllowanceTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_TableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration