Government Funding	9 Months Ended
Sep. 30, 2020
Government Funding [Abstract]
Government Funding	Note 12 – Government Funding On July 28, 2020, the Company announced that it had been awarded a $33.6 million contract over the then next thirty-three months from the Department of Defense (“DoD”) to sustain and enhance U.S. domestic capability for high resolution, high brightness OLED microdisplays that will be based on the Company’s proprietary direct patterning technology (“dPdTM”). This investment is in addition to the $5.5 million award announced on June 11, 2020, under the DoD Industrial Base Analysis (“IBAS”) Program for OLED Supply Chain Assurance and will be used to increase capacity and sustain operations at eMagin’s Hopewell Junction, New York, headquarters. These funds will be used to procure key equipment and tooling, and reimburse the Company for certain labor and material costs, which the Company believes will improve all aspects of eMagin’s OLED microdisplay production, including increased throughput and capacity. The Company will recognize the IBAS award as deferred income – government awards as program milestones are invoiced, and will recognize other income as depreciation and other expenditures are incurred over the useful life of the capital equipment. As of September 30, 2020, the Company has received $2.4 million for initial deposits required by capital equipment vendors under this IBAS award. Amounts received related to this invoice to the DOD are presented on the balance sheet in restricted cash, other current liability, and deferred income – Government awards – long term. Additional amounts remaining under this $5.5 million award will be recorded in a similar fashion and will coincide with the progress payments required under the various capital equipment purchase terms. For the three and nine months ended September 30, 2020, the Company recognized deferred income related to certain overhead expenses, not capitalized, of $19 thousand and $21 thousand. The Company is currently negotiating the terms of the contract with the DoD regarding the $33.6 million award. Pursuant to the preliminary Technology Investment Agreement the Government provided when the award was announced, the Company expects that the Government will own the related equipment purchases until the end of the thirty-three month contract period, at which point the Company can apply to take title. The Company expects to start receiving funding and begin making payments to related equipment vendors during the fourth quarter of 2020. The terms of various Government agreements provide among other items that the Company must achieve certain yield targets, give priority to military orders and continue to maintain the productive capacity of equipment purchased for up to five years past the completion of the programs.

Note 12 – Government Funding

On July 28, 2020, the Company announced that it had been awarded a $33.6 million contract over the then next thirty-three months from the Department of Defense (“DoD”) to sustain and enhance U.S. domestic capability for high resolution, high brightness OLED microdisplays that will be based on the Company’s proprietary direct patterning technology (“dPdTM”). This investment is in addition to the $5.5 million award announced on June 11, 2020, under the DoD Industrial Base Analysis (“IBAS”) Program for OLED Supply Chain Assurance and will be used to increase capacity and sustain operations at eMagin’s Hopewell Junction, New York, headquarters. These funds will be used to procure key equipment and tooling, and reimburse the Company for certain labor and material costs, which the Company believes will improve all aspects of eMagin’s OLED microdisplay production, including increased throughput and capacity.

The Company will recognize the IBAS award as deferred income – government awards as program milestones are invoiced, and will recognize other income as depreciation and other expenditures are incurred over the useful life of the capital equipment. As of September 30, 2020, the Company has received $2.4 million for initial deposits required by capital equipment vendors under this IBAS award. Amounts received related to this invoice to the DOD are presented on the balance sheet in restricted cash, other current liability, and deferred income – Government awards – long term. Additional amounts remaining under this $5.5 million award will be recorded in a similar fashion and will coincide with the progress payments required under the various capital equipment purchase terms. For the three and nine months ended September 30, 2020, the Company recognized deferred income related to certain overhead expenses, not capitalized, of $19 thousand and $21 thousand.

The Company is currently negotiating the terms of the contract with the DoD regarding the $33.6 million award. Pursuant to the preliminary Technology Investment Agreement the Government provided when the award was announced, the Company expects that the Government will own the related equipment purchases until the end of the thirty-three month contract period, at which point the Company can apply to take title. The Company expects to start receiving funding and begin making payments to related equipment vendors during the fourth quarter of 2020.

The terms of various Government agreements provide among other items that the Company must achieve certain yield targets, give priority to military orders and continue to maintain the productive capacity of equipment purchased for up to five years past the completion of the programs.