Supplemental Balance Sheet Information	9 Months Ended
Sep. 30, 2017
Balance Sheet Related Disclosures [Abstract]
Supplemental Balance Sheet Information	Supplemental Balance Sheet Information Additional supplemental balance sheet information is provided as follows: The Company’s accounts receivable are solely related to the Nexsan Business and reported on the Condensed Consolidated Balance Sheet net of reserves and allowances. The reserves and allowances were $0.3 million and $0.2 million for the periods ended September 30, 2017 and December 31, 2016, respectively. Reserves and allowances include estimated amounts for customer returns, discounts on payment terms and uncollectible accounts. In the third quarter of 2017, Nexsan sold $1.2 million of its accounts receivable to affiliates of Spear Point for a discounted purchase price of $1.1 million, subject to a right to repurchase within five months of the original sale at the original sales price plus 2% interest per month. The accounts receivable sale was recorded as a sale of financial assets under ASC860. The purchase price discounts associated with the sales of Nexsan Business accounts receivable are recorded in Other income (expense), net in our Condensed Consolidated Statement of Operations. The amount of the accounts receivable sold was excluded from our Condensed Consolidated Balance Sheet. Other assets include a $4.0 million strategic investment in equity securities, which is consistent with our stated strategy of exploring a diverse range of new strategic asset management business opportunities for our portfolio. We will account for such investments under the cost method of accounting. Other current liabilities primarily includes deferred revenue of $7.0 million and $6.7 million related to the Nexsan Business, levy accruals of $5.5 million and $4.9 million and accrued payroll of $2.0 million and $2.6 million as of September 30, 2017 and December 31, 2016, respectively. Other liabilities include pension liabilities of $25.3 million and $24.1 million as of September 30, 2017 and December 31, 2016, respectively.

Supplemental Balance Sheet Information

Additional supplemental balance sheet information is provided as follows:

The Company’s accounts receivable are solely related to the Nexsan Business and reported on the Condensed Consolidated Balance Sheet net of reserves and allowances. The reserves and allowances were $0.3 million and $0.2 million for the periods ended September 30, 2017 and December 31, 2016, respectively. Reserves and allowances include estimated amounts for customer returns, discounts on payment terms and uncollectible accounts.

In the third quarter of 2017, Nexsan sold $1.2 million of its accounts receivable to affiliates of Spear Point for a discounted purchase price of $1.1 million, subject to a right to repurchase within five months of the original sale at the original sales price plus 2% interest per month. The accounts receivable sale was recorded as a sale of financial assets under ASC860. The purchase price discounts associated with the sales of Nexsan Business accounts receivable are recorded in Other income (expense), net in our Condensed Consolidated Statement of Operations. The amount of the accounts receivable sold was excluded from our Condensed Consolidated Balance Sheet.

Other assets include a $4.0 million strategic investment in equity securities, which is consistent with our stated strategy of exploring a diverse range of new strategic asset management business opportunities for our portfolio. We will account for such investments under the cost method of accounting.

Other current liabilities primarily includes deferred revenue of $7.0 million and $6.7 million related to the Nexsan Business, levy accruals of $5.5 million and $4.9 million and accrued payroll of $2.0 million and $2.6 million as of September 30, 2017 and December 31, 2016, respectively.

Other liabilities include pension liabilities of $25.3 million and $24.1 million as of September 30, 2017 and December 31, 2016, respectively.