Supplemental Balance Sheet Information	6 Months Ended
Jun. 30, 2018
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 $0.4 million for the periods ended June 30, 2018 and December 31, 2017, respectively. Reserves and allowances include estimated amounts for customer returns, discounts on payment terms and uncollectible accounts. In the first quarter of 2017, Nexsan sold $1.2 million of its accounts receivable to individuals introduced by or affiliated with 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 ASC 860. The purchase price discounts associated with the sales of Nexsan Business accounts receivable were recorded in Other income (expense), net in our Condensed Consolidated Statement of Operations. The amount of the account receivables sold was excluded from our Condensed Consolidated Balance Sheets. As of June 30, 2018, all of the underlying accounts receivable had been collected and there are outstanding demands made by two of the accounts receivable purchasers for Nexsan to repurchase the accounts receivable purchased by them, in an amount of approximately $500,000. See Note 15 - Litigation, Commitments and Contingencies for additional information on this threatened litigation. Other assets primarily included a $2.2 million receivable for minimum tax credit refund and a $4.0 million strategic investment in equity securities. The strategic investment in equity securities is consistent with our stated strategy of exploring a diverse range of new strategic asset management business opportunities for our portfolio. Historically, we accounted for such investment under the cost method of accounting. The adoption of ASU No. 2016-01 in the first quarter of 2018 effectively eliminated the cost method of accounting and the carrying value of this investment is written down, or impaired, to fair value when a decline in value is considered to be other-than-temporary. Our strategic investment in equity securities does not have a readily determinable fair value therefore the new guidance was adopted prospectively. As of June 30, 2018, there were no indicators of impairment for this investment. Our strategic investment in equity securities do not have a readily determinable fair value and therefore, the new guidance was adopted prospectively and the Company will assess the investment for potential impairment on a quarterly basis. Other current liabilities primarily included deferred revenue of $7.1 million and $7.2 million related to the Nexsan Business, levy accruals of $5.4 million and $5.6 million and accrued payroll of $1.1 million and $1.5 million as of June 30, 2018 and December 31, 2017, respectively. Other liabilities included pension liabilities of $23.3 million as of June 30, 2018 and December 31, 2017, 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 $0.4 million for the periods ended June 30, 2018 and December 31, 2017, respectively. Reserves and allowances include estimated amounts for customer returns, discounts on payment terms and uncollectible accounts.

In the first quarter of 2017, Nexsan sold $1.2 million of its accounts receivable to individuals introduced by or affiliated with 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 ASC 860. The purchase price discounts associated with the sales of Nexsan Business accounts receivable were recorded in Other income (expense), net in our Condensed Consolidated Statement of Operations. The amount of the account receivables sold was excluded from our Condensed Consolidated Balance Sheets. As of June 30, 2018, all of the underlying accounts receivable had been collected and there are outstanding demands made by two of the accounts receivable purchasers for Nexsan to repurchase the accounts receivable purchased by them, in an amount of approximately $500,000. See Note 15 - Litigation, Commitments and Contingencies for additional information on this threatened litigation.

Other assets primarily included a $2.2 million receivable for minimum tax credit refund and a $4.0 million strategic investment in equity securities. The strategic investment in equity securities is consistent with our stated strategy of exploring a diverse range of new strategic asset management business opportunities for our portfolio. Historically, we accounted for such investment under the cost method of accounting. The adoption of ASU No. 2016-01 in the first quarter of 2018 effectively eliminated the cost method of accounting and the carrying value of this investment is written down, or impaired, to fair value when a decline in value is considered to be other-than-temporary. Our strategic investment in equity securities does not have a readily determinable fair value therefore the new guidance was adopted prospectively. As of June 30, 2018, there were no indicators of impairment for this investment.

Our strategic investment in equity securities do not have a readily determinable fair value and therefore, the new guidance was adopted prospectively and the Company will assess the investment for potential impairment on a quarterly basis.

Other current liabilities primarily included deferred revenue of $7.1 million and $7.2 million related to the Nexsan Business, levy accruals of $5.4 million and $5.6 million and accrued payroll of $1.1 million and $1.5 million as of June 30, 2018 and December 31, 2017, respectively.

Other liabilities included pension liabilities of $23.3 million as of June 30, 2018 and December 31, 2017, respectively.