10-Q/A

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

Form 10-Q/A

(Amendment No. 1)

    x     QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended June 30, 2012

    ¨     TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from          to        

Commission File Number 000-27115

PCTEL, Inc.

(Exact Name of Registrant as Specified in Its Charter)

Delaware	77-0364943
(State or Other Jurisdiction of Incorporation or Organization)	(I.R.S. Employer Identification Number)
471 Brighton Drive,
Bloomingdale, IL	60108
(Address of Principal Executive Office)	(Zip Code)

(630) 372-6800

(Registrant’s Telephone Number, Including Area Code)

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.    Yes  x    No  ¨

Indicate by check mark whether the registrant has submitted electronically and on its corporate Web site, if any, every Interactive Date File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§ 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).    Yes  x    No  ¨

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See definition of “accelerated filer” “large accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act:

Large accelerated filer	¨	Accelerated filer	x
Non-accelerated filer	¨  (do not check if a smaller reporting company)	Smaller reporting company	¨

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act).    Yes  ¨    No  x

Indicate the number of shares outstanding of each of the registrant’s classes of common stock, as of the latest practicable date.

Title	Outstanding
Common Stock, par value $.001 per share	18,481,425 as of August 9, 2012

Explanatory Note

The purpose of this Amendment No. 1 to PCTEL, Inc.’s Quarterly Report on Form 10-Q for the quarterly period ended June 30, 2012, filed with the Securities and Exchange Commission on August 9, 2012 (“the Form 10-Q”), is solely to furnish Exhibit 101 to the Form 10-Q, consisting of PCTEL, Inc.’ interactive data files, in accordance with Rule 405(a)(2) of Regulation S-T, after allowing for the 30-day grace period for the first quarterly period in which detail tagging is required.

This Amendment No. 1 does not otherwise change or update the disclosures set forth in the Form 10-Q as originally filed and does not otherwise reflect events occurring after the original filing of the Form 10-Q. Pursuant to Rule 406T of Regulation S-T, the interactive data files on Exhibit 101 hereto are deemed not filed or part of a registration statement or prospectus for purposes of Sections 11 or 12 of the Securities Act of 1933, as amended, are deemed not filed for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, and otherwise are not subject to liability under those sections.

Item 6: Exhibits

31.1 *	Certification of Chief Executive Officer pursuant to Exchange Act Rules 13a-14(a) and 15d-14(a), as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
31.2 *	Certification of Chief Financial Officer pursuant to Exchange Act Rules 13a-14(a) and 15d-14(a), as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
32.1 *	Certifications of Chief Executive Officer and Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
101 +	The following materials from PCTEL, Inc.’s Quarterly Report on Form 10-Q for the quarter ended June 30, 2012 formatted in XBRL (eXtensible Business Reporting Language): (i) the Unaudited Condensed Consolidated Statement of Operations, (ii) the Unaudited Condensed Consolidated Balance Sheet, (iii) the Unaudited Condensed Consolidated Statement of Stockholders’ Equity, (iv) the Unaudited Condensed Consolidated Statement of Cash Flows, and (v) Notes to the Unaudited Condensed Consolidated Financial Statements. In accordance with Rule 406T of Regulation S-T, the XBRL related information shall not be deemed to be “filed” for purposes of Section 18 of the Exchange Act, or otherwise subject to the liability of that section, and shall not be part of any registration statement or other document filed under the Securities Act or the Exchange Act, except as shall be expressly set forth by specific reference in such filing.

* Filed with PCTEL, Inc.’s Quarterly Report on Form 10-Q filed on August 9, 2012.

+ Furnished herewith

SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized:

PCTEL, Inc.

a Delaware corporation

/s/ Martin H. Singer

Martin H. Singer

Chief Executive Officer

Date: September 4, 2012

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Goodwill and Intangible Assets (Details 1) (USD $) In Thousands, unless otherwise specified	Jun. 30, 2012
Schedule of expected amortization expense
2012	$ 2,971
2013	2,646
2014	2,130
2015	1,419
2016	$ 166

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Stock-Based Compensation (Details 4) (USD $)	6 Months Ended
	Jun. 30, 2012
Summary of Stock Option Activity
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number, Beginning Balance	1,411,581
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price, Beginning Balance	$ 9.02
Options Outstanding Granted	4,500
Weighted Average Exercise Price Granted	$ 7.15
Options Outstanding Exercised	(3,719)
Weighted Average Exercise Price Exercised	$ 6.72
Options Outstanding Expired or Cancelled	(216,350)
Weighted Average Exercise Price Expired or Cancelled	$ 8.71
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number, Ending Balance	1,196,012
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price, Ending Balance	$ 9.17
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Number	1,176,419
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Exercise Price	$ 9.22

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Acquisitions (Details) (Envision [Member], USD $) In Thousands, unless otherwise specified	Jun. 30, 2012
Tangible assets:
Accounts receivable	$ 300
Fixed assets	129
Total current assets	429
Summary of other intangible assets
Total intangible assets	1,024
Total assets	1,453
Accrued liabilities	3
Net assets acquired	1,450
Customer relationships [Member]
Summary of other intangible assets
Intangible assets, net	500
Trade names [Member]
Summary of other intangible assets
Intangible assets, net	126
Backlog [Member]
Summary of other intangible assets
Intangible assets, net	20
Non-compete [Member]
Summary of other intangible assets
Intangible assets, net	217
Goodwill [Member]
Summary of other intangible assets
Goodwill	$ 161

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Stock-Based Compensation (Details 5) (USD $)	3 Months Ended		6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2012 Performance Units [Member]	Jun. 30, 2011 Performance Units [Member]
Summary of performance share activity
Beginning balance, Shares				132,906
Beginning balance, Weighted average grant date fair value				$ 6.48
Shares awarded, shares			229,950	169,650
Shares awarded, Weighted Average Grant Date Fair Value				$ 7.00
Shares vested				(4,836)	(30,037)
Shares vested, Weighted average grant date fair value				$ 6.75
Performance share units converted to restricted stock awards				(139,150)	102,941
Performance share units converted to restricted stock awards, Weighted average grant date fair value				$ 6.47
Shares cancelled, shares				(11,320)	(35,083)
Shares cancelled, Weighted Average Grant Date Fair Value				$ 7.01
Ending balance, shares				147,250
Ending balance, Weighted average grant date fair value				$ 7.04

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PCTEL Secure (Details) (USD $) In Thousands, unless otherwise specified	3 Months Ended		6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011
Summary of Noncontrolling Interest
Balance at December 31, 2011			$ 531
Redeemable equity, Beginning balance			1,731
Noncontrolling Interest, Total, Beginning Balance			2,262
Share-based payments for PCTEL Secure, Noncontrolling Interest, Permanent			0
Share-based payments for PCTEL Secure, Noncontrolling Interest, Redeemable			39
Share-based payments for PCTEL Secure, Noncontrolling Interest, Total			39
Purchase of 19% membership interest, Noncontrolling Interest, Permanent			0
Purchase of 19% membership interest, Noncontrolling Interest, Redeemable			(931)
Purchase of 19% membership interest, Noncontrolling Interest, Total			(931)
Adjustment to temporary equity for PCTEL, Noncontrolling, Permanent			0
Adjustment to temporary equity for PCTEL, Noncontrolling, Redeemable			648
Adjustment to temporary equity for PCTEL, Noncontrolling, Total			648
Net loss attributable to noncontrolling interests	(334)	(240)	(687)	(467)
Net loss attributable to noncontrolling interest, Redeemable			(687)
Net loss attributable to noncontrolling interest, Total			(687)
Balance at June 30, 2012	531		531
Redeemable equity, Ending balance	800		800
Noncontrolling Interest, Total, Ending Balance	$ 1,331		$ 1,331

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Earnings per Share (Details) (USD $) In Thousands, except Per Share data, unless otherwise specified	3 Months Ended		6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011
Numerator:
Net loss	$ (137)	$ (215)	$ (1,248)	$ (560)
Net loss attributable to noncontrolling interests	(334)	(240)	(687)	(467)
NET INCOME (LOSS) ATTRIBUTABLE TO PCTEL, INC.	197	25	(561)	(93)
Less: adjustments to redemption value of noncontrolling interests	(526)	(93)	(648)	(656)
NET LOSS AVAILABLE TO COMMON SHAREHOLDERS	(329)	(68)	(1,209)	(749)
Denominator:
Common shares outstanding	17,404	17,355	17,317	17,259
Net loss available to common shareholders	$ (0.02)	$ 0.00	$ (0.07)	$ (0.04)
Numerator:
Net loss	(137)	(215)	(1,248)	(560)
Net loss attributable to noncontrolling interests	(334)	(240)	(687)	(467)
NET INCOME (LOSS) ATTRIBUTABLE TO PCTEL, INC.	197	25	(561)	(93)
Less: adjustments to redemption value of noncontrolling interests	(526)	(93)	(648)	(656)
Net loss available to common shareholders	$ (329)	$ (68)	$ (1,209)	$ (749)
Denominator:
Common shares outstanding	17,404	17,355	17,317	17,259
Total shares	17,404	17,355	17,317	17,259
Net loss available to common shareholders	$ (0.02)	$ 0.00	$ (0.07)	$ (0.04)
Restricted Stock [Member]
Denominator:
Restricted shares and performance shares subject to vesting
Stock Options [Member]
Denominator:
Restricted shares and performance shares subject to vesting

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Stock-Based Compensation (Details 7)	6 Months Ended	12 Months Ended
	Jun. 30, 2012	Dec. 31, 2011
Calculation of fair value of each employee stock purchase grant using the Black-Scholes option-pricing model
Dividend yield	1.80%
Risk-free interest rate	0.20%	0.30%
Expected volatility	51.00%	52.00%
Expected life (in years)	6 months	6 months

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Goodwill and Intangible Assets (Tables)

6 Months Ended

Jun. 30, 2012

Goodwill and Intangible Assets [Abstract]

Summary of other intangible assets

The Company amortizes intangible assets with finite lives on a straight-line basis over the estimated useful lives, which range from one to eight years. The summary of other intangible assets, net as of June 30, 2012 and December 31, 2011 are as follows:

	June 30, 2012						December 31, 2011
	Cost		Accumulated Amortization		Net Book Value		Cost		Accumulated Amortization		Net Book Value
Customer contracts and relationships	$	17,263	$	11,501	$	5,762	$	17,263	$	10,554	$	6,709
Patents and technology		7,408		6,462		946		7,408		6,223		1,185
Trademarks and trade names		2,729		2,419		310		2,729		2,361		368
Other		3,254		2,430		824		3,254		2,184		1,070
	$	30,654	$	22,812	$	7,842	$	30,654	$	21,322	$	9,332

Schedule of expected amortization expense

The Company’s scheduled amortization expense for 2012 and the next five years is as follows:

Fiscal Year	Amount
2012	$	2,971
2013	$	2,646
2014	$	2,130
2015	$	1,419
2016	$	166

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Stock-Based Compensation (Details) (USD $)	3 Months Ended		6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011
Total stock-based compensation
Total	$ 943,000	$ 989,000	$ 1,641,000	$ 1,810,000
Cost of revenues [Member]
Total stock-based compensation
Total	99,000	68,000	203,000	137,000
Research and development [Member]
Total stock-based compensation
Total	149,000	156,000	289,000	312,000
Sales and marketing [Member]
Total stock-based compensation
Total	128,000	157,000	257,000	338,000
General and administrative [Member]
Total stock-based compensation
Total	$ 567,000	$ 608,000	$ 892,000	$ 1,023,000

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Balance Sheet Information (Details 1) (USD $) In Thousands, unless otherwise specified	Jun. 30, 2012	Dec. 31, 2011
Summary of property and equipment
Total property and equipment	$ 25,948	$ 24,426
Less: Accumulated depreciation and amortization	(13,602)	(12,606)
Land	1,770	1,770
Property and equipment, net	14,116	13,590
Building [Member]
Summary of property and equipment
Total property and equipment	6,207	6,207
Computers and office equipment [Member]
Summary of property and equipment
Total property and equipment	9,108	7,962
Manufacturing and Test Equipment [Member]
Summary of property and equipment
Total property and equipment	9,122	8,831
Furniture and fixtures [Member]
Summary of property and equipment
Total property and equipment	1,183	1,169
Leasehold improvements [Member]
Summary of property and equipment
Total property and equipment	301	230
Motor vehicles [Member]
Summary of property and equipment
Total property and equipment	$ 27	$ 27

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Cash, Cash Equivalents and Investments (Details Textual) (USD $)	6 Months Ended
	Jun. 30, 2012	Dec. 31, 2011
Cash and Cash Equivalents (Textual) [Abstract]
Short-term investments	$ 37,174,000	$ 42,210,000
Long-term investments	1,054,000	7,177,000
Cash Cash Equivalents and Investments (Additional Textual) [Abstract]
Cash and cash equivalents maturities	90 days
Investment of cash equivalents are redeemable upon demand using amortized cost method	$ 1.00	$ 1.00
Investment in money market funds restricted by investment in short term securities, percentage	100.00%	100.00%
Cash	14,161,000	17,028,000
Cash Equivalents	13,629,000	2,390,000
Cash and cash equivalents in foreign bank	900,000	900,000
Short-term investments, maturities	90 days
Net unrealized gains	6,000
Percentage of investment in bond protected by bond default insurance	13.00%
Pre-refunded municipal bonds [Member]
Cash and Cash Equivalents (Textual) [Abstract]
Short-term investments	14,600,000	23,600,000
Long-term investments		23,600,000
U.S. government agency bonds [Member]
Cash and Cash Equivalents (Textual) [Abstract]
Short-term investments	16,000,000	18,300,000
Long-term investments		18,300,000
Corporate bonds [Member]
Cash and Cash Equivalents (Textual) [Abstract]
Short-term investments	7,600,000	7,500,000
Long-term investments		$ 7,500,000

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Stock-Based Compensation (Details 2) (USD $)	6 Months Ended
	Jun. 30, 2012
Information about stock options outstanding under all stock plans
Lower Range of Exercise Prices	$ 5.50
Upper Range of Exercise Prices	$ 11.84
Options Outstanding, Number	1,196,012
Options Outstanding, Weighted Average Contractual Life (Years)	2 years 11 months 5 days
Options Outstanding, Weighted Average Exercise Price	$ 9.17
Options Exercisable, Number	1,176,419
Options Exercisable, Weighted Average Exercise Price	$ 9.22
Range One [Member]
Information about stock options outstanding under all stock plans
Lower Range of Exercise Prices	$ 5.50
Upper Range of Exercise Prices	$ 6.86
Options Outstanding, Number	122,687
Options Outstanding, Weighted Average Contractual Life (Years)	4 years 10 months 2 days
Options Outstanding, Weighted Average Exercise Price	$ 6.64
Options Exercisable, Number	111,598
Options Exercisable, Weighted Average Exercise Price	$ 6.68
Range Two [Member]
Information about stock options outstanding under all stock plans
Lower Range of Exercise Prices	$ 6.87
Upper Range of Exercise Prices	$ 7.84
Options Outstanding, Number	121,536
Options Outstanding, Weighted Average Contractual Life (Years)	2 years 1 month 6 days
Options Outstanding, Weighted Average Exercise Price	$ 7.46
Options Exercisable, Number	113,061
Options Exercisable, Weighted Average Exercise Price	$ 7.49
Range Three [Member]
Information about stock options outstanding under all stock plans
Lower Range of Exercise Prices	$ 7.85
Upper Range of Exercise Prices	$ 8.62
Options Outstanding, Number	176,372
Options Outstanding, Weighted Average Contractual Life (Years)	2 years 7 months 10 days
Options Outstanding, Weighted Average Exercise Price	$ 8.26
Options Exercisable, Number	176,372
Options Exercisable, Weighted Average Exercise Price	$ 7.26
Range Four [Member]
Information about stock options outstanding under all stock plans
Lower Range of Exercise Prices	$ 8.63
Upper Range of Exercise Prices	$ 9.09
Options Outstanding, Number	164,000
Options Outstanding, Weighted Average Contractual Life (Years)	3 years 3 months 4 days
Options Outstanding, Weighted Average Exercise Price	$ 8.95
Options Exercisable, Number	164,000
Options Exercisable, Weighted Average Exercise Price	$ 8.95
Range Five [Member]
Information about stock options outstanding under all stock plans
Lower Range of Exercise Prices	$ 9.11
Upper Range of Exercise Prices	$ 9.12
Options Outstanding, Number	14,627
Options Outstanding, Weighted Average Contractual Life (Years)	3 years 7 months 2 days
Options Outstanding, Weighted Average Exercise Price	$ 9.12
Options Exercisable, Number	14,627
Options Exercisable, Weighted Average Exercise Price	$ 9.12
Range Six [Member]
Information about stock options outstanding under all stock plans
Lower Range of Exercise Prices	$ 9.16
Upper Range of Exercise Prices	$ 9.16
Options Outstanding, Number	132,000
Options Outstanding, Weighted Average Contractual Life (Years)	4 years 1 month 2 days
Options Outstanding, Weighted Average Exercise Price	$ 9.16
Options Exercisable, Number	132,000
Options Exercisable, Weighted Average Exercise Price	$ 9.16
Range Seven [Member]
Information about stock options outstanding under all stock plans
Lower Range of Exercise Prices	$ 9.19
Upper Range of Exercise Prices	$ 10.25
Options Outstanding, Number	131,780
Options Outstanding, Weighted Average Contractual Life (Years)	3 years 9 months 7 days
Options Outstanding, Weighted Average Exercise Price	$ 9.67
Options Exercisable, Number	131,780
Options Exercisable, Weighted Average Exercise Price	$ 9.67
Range Eight [Member]
Information about stock options outstanding under all stock plans
Lower Range of Exercise Prices	$ 10.46
Upper Range of Exercise Prices	$ 10.75
Options Outstanding, Number	121,460
Options Outstanding, Weighted Average Contractual Life (Years)	1 year 7 months 24 days
Options Outstanding, Weighted Average Exercise Price	$ 10.68
Options Exercisable, Number	121,431
Options Exercisable, Weighted Average Exercise Price	$ 10.68
Range Nine [Member]
Information about stock options outstanding under all stock plans
Lower Range of Exercise Prices	$ 10.80
Upper Range of Exercise Prices	$ 11.38
Options Outstanding, Number	147,050
Options Outstanding, Weighted Average Contractual Life (Years)	1 year 10 months 2 days
Options Outstanding, Weighted Average Exercise Price	$ 11.23
Options Exercisable, Number	147,050
Options Exercisable, Weighted Average Exercise Price	$ 11.23
Range Ten [Member]
Information about stock options outstanding under all stock plans
Lower Range of Exercise Prices	$ 11.55
Upper Range of Exercise Prices	$ 11.84
Options Outstanding, Number	64,500
Options Outstanding, Weighted Average Contractual Life (Years)	1 year 6 months 15 days
Options Outstanding, Weighted Average Exercise Price	$ 11.78
Options Exercisable, Number	64,500
Options Exercisable, Weighted Average Exercise Price	$ 11.78

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Subsequent Events (Details Textual) (USD $)	3 Months Ended		6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011
Business Acquisition [Line Items]
Total consideration	$ 1,500,000		$ 1,500,000
Subsequent Events (Textual) [Abstract]
Restructuring expense			100,000
Cash dividend per share	$ 0.03	$ 0.00	$ 0.06	$ 0.00
PCTEL, Inc. [Member]
Business Acquisition [Line Items]
Membership interest	30.00%		30.00%
The purchase price	800,000		800,000
Tel Worx Communications LLC [Member]
Business Acquisition [Line Items]
The purchase price	16,500,000		16,500,000
Total consideration	$ 18,000,000,000		$ 18,000,000,000
Number Of Employees Retained In Acquisition	46		46

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Commitments and Contingencies (Details 1) (USD $) In Thousands, unless otherwise specified			6 Months Ended
	Jun. 30, 2012	Dec. 31, 2011	Jun. 30, 2012 Warranty Reserves [Member]	Jun. 30, 2011 Warranty Reserves [Member]
Changes in warranty reserves
Beginning balance	$ 300	$ 200	$ 249	$ 257
Provisions for warranty			105	127
Consumption of reserves			(77)	(174)
Ending balance	$ 300	$ 200	$ 277	$ 210

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PCTEL Secure (Details Textual) (USD $)	3 Months Ended		6 Months Ended							6 Months Ended													3 Months Ended		6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012 Contractors	Jun. 30, 2011	Jul. 31, 2012	May 31, 2012	Mar. 31, 2012	Dec. 31, 2011	Jan. 05, 2011	Jun. 30, 2012 Noncontrolling Interest [Member]	Jun. 30, 2012 Redeemable equity [Member]	Dec. 31, 2011 Redeemable equity [Member]	Mar. 30, 2012 First call right [Member]	Dec. 31, 2011 First call right [Member]	Jun. 30, 2012 Eclipse put right [Member]	Mar. 31, 2012 Mandatory call right [Member]	Jun. 30, 2012 Second call right [Member]	Jun. 30, 2012 Cash [Member]	Jun. 30, 2012 Research and Development in Process [Member]	Jun. 30, 2012 Noncompete Agreements [Member]	Jun. 30, 2012 Service Agreements [Member]	Jan. 05, 2011 Eclipse [Member]	Jun. 30, 2012 PCTEL, Inc. [Member]	Jun. 30, 2011 PCTEL, Inc. [Member]	Jun. 30, 2012 PCTEL, Inc. [Member]	Jun. 30, 2011 PCTEL, Inc. [Member]
PCTEL Secure (Textual) [Abstract]
Contribution of cash in return of ownership of the joint venture					$ 800,000	$ 900,000			$ 2,500,000
Contribution of intangible asset in return for ownership of the joint venture																						2,400,000
Initial capitalization for non-compete agreements																				800,000
Ownership percentage in the joint venture					30.00%	19.00%			51.00%													49.00%
Initial capitalization in-process research and development																			1,100,000
Initial capitalization for service agreements																					500,000
Price for co venture interest to be purchased under first call right							900,000
First call right, membership interests													19.00%
Eclipse put right, membership interests															19.00%
Mandatory call price																800,000
Second call price, prior amendment																	4,900,000
Second call price, reduced price																	2,660,000
Second call price, membership interests																	30.00%
Eclipse put right, prior amendment															1,500,000
Eclipse put right, reduced price															800,000
Redeemable equity	800,000		800,000					1,731,000			800,000	800,000											800,000		800,000
Redeemable equity fair value of the First call right														900,000
Net loss	(137,000)	(215,000)	(1,248,000)	(560,000)																			800,000	500,000	1,500,000	1,000,000
Less: Net loss attributable to noncontrolling interests	(334,000)	(240,000)	(687,000)	(467,000)																			300,000	200,000	700,000	500,000
Retained earnings			648,000																						600,000
Share-based payment expense associated with the awards, noncontrolling interest										0
Share-based payment expense associated with the awards, redeemable equity											39,000,000
Noncontrolling equity, permanent	531,000		531,000					531,000															500,000		500,000
Compensation expense for share-based payments	943,000	989,000	1,641,000	1,810,000																			0	100	100	100
Initial capitalization	4,900,000		4,900,000															2,500,000	1,100,000,000,000	800,000,000,000	500,000,000,000
PCTEL Secure (Additional Textual) [Abstract]
Weighted average amortization period of the intangible assets acquired	2 years 4 months 24 days		2 years 4 months 24 days
Service agreement term, extension			1 year
Line of credit agreement, amount agreed to lend			4,000,000
Line of credit agreement, interest rate			8.00%
Ownership, prior transition	51.00%		51.00%
Ownership, after transition	100.00%		100.00%
Third call right, after expiration date			8 months
Contractors of services			2
Sale of membership interests	5.00%		5.00%
Total expense	400,000
Percentage of EV of bonus amount	15.00%		15.00%
EV			$ 2,660,000

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Fair Value of Financial Instruments

6 Months Ended

Jun. 30, 2012

Fair Value of Financial Instruments [Abstract]

Fair Value of Financial Instruments

2. Fair Value of Financial Instruments

The Company follows Fair Value Measurements and Disclosures (“ASC 820”), which establishes a fair value hierarchy that requires the Company to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. A financial instruments categorization within the hierarchy is based on the lowest level of input that is significant to the fair value measurement. ASC 820 establishes three levels of inputs that may be used to measure fair value:

Level 1: inputs are unadjusted quoted prices in active markets for identical assets or liabilities.

Level 2: inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices in active markets for similar assets and liabilities, quoted prices for identical or similar assets or liabilities in markets that are not active, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of assets or liabilities.

Level 3: unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities.

Cash and cash equivalents are measured at fair value and investments are recognized at amortized cost in the Company’s financial statements. Accounts receivable and other investments are financial assets with carrying values that approximate fair value due to the short-term nature of these assets. Accounts payable is a financial liability with a carrying value that approximates fair value due to the short-term nature of these liabilities.

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Commitments and Contingencies (Details Textual) (USD $)	3 Months Ended		6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011	Dec. 31, 2011
Commitments and Contingencies (Textual) [Abstract]
Allowance for sales returns	$ 100,000		$ 100,000		$ 200,000
Warranty reserve	300,000		300,000		200,000
Cash payments				300,000
Restructuring expense	$ 0	$ 0	$ 0	$ 0

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Balance Sheet Information (Details 2) (USD $) In Thousands, unless otherwise specified	Jun. 30, 2012	Dec. 31, 2011
Accrued Liabilities [Abstract]
Inventory receipts	$ 1,183	$ 1,457
Paid time off	1,052	940
Payroll, bonuses, and other employee benefits	454	3,015
Warranties	277	249
Employee stock purchase plan	256	232
Professional fees	218	197
Real estate taxes	154	159
Deferred revenues	116	78
Due to Sparco shareholders	3	198
Other	487	567
Total	$ 4,200	$ 7,092

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Stock-Based Compensation (Tables)

6 Months Ended

Jun. 30, 2012

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Total stock-based compensation

Total stock-based compensation is reflected in the condensed consolidated statements of operations as follows:

	Three Months Ended June 30,				Six Months Ended June 30,
	2012		2011		2012		2011
Cost of revenues	$	99	$	68	$	203	$	137
Research and development		149		156		289		312
Sales and marketing		128		157		257		338
General and administrative		567		608		891		1,023
Total	$	943	$	989	$	1,640	$	1,810

Information about stock options outstanding under all stock plans

	Options Outstanding			Options Exercisable
Range of Exercise Prices	Number Outstanding	Weighted Average Contractual Life (Years)	Weighted- Average Exercise Price	Number Exercisable	Weighted Average Exercise Price
$5.50 — $6.86	122,687	4.84	$6.64	111,598	$6.68
6.87 — 7.84	121,536	2.10	7.46	113,061	7.49
7.85 — 8.62	176,372	2.61	8.26	176,372	7.26
8.63 — 9.09	164,000	3.26	8.95	164,000	8.95
9.11 — 9.12	14,627	3.59	9.12	14,627	9.12
9.16 — 9.16	132,000	4.09	9.16	132,000	9.16
9.19 — 10.25	131,780	3.77	9.67	131,780	9.67
10.46 — 10.75	121,460	1.65	10.68	121,431	10.68
10.80 — 11.38	147,050	1.84	11.23	147,050	11.23
11.55 — 11.84	64,500	1.54	11.78	64,500	11.78
$5.50 — $11.84	1,196,012	2.93	$9.17	1,176,419	$9.22

Intrinsic value and contractual life of the options outstanding

The intrinsic value and contractual life of the options outstanding and exercisable at June 30, 2012 were as follows:

	Weighted Average Contractual Life (years)		Intrinsic Value
Options Outstanding		2.93	$	9
Options Exercisable		2.88	$	6

Summary of stock option activity

The following table summarizes the stock option activity for the six months ended June 30, 2012:

	Options Outstanding			Weighted Average Exercise Price
Outstanding at December 31, 2011		1,411,581		$	9.02
Granted		4,500			7.15
Exercised		(3,719	)		6.72
Expired or Cancelled		(216,350	)		8.17
Outstanding at June 30, 2012		1,196,012		$	9.17
Exercisable at June 30, 2012		1,176,419		$	9.22

Summary of performance share activity

The following table summarizes the performance share activity during the six months ended June 30, 2012:

	Shares			Weighted Average Grant Date Fair Value
Unvested Performance Units - December 31, 2011		132,906		$	6.48
Units awarded		169,650			7.00
Units vested		(4,836	)		6.75
Performance share units converted to restricted stock awards		(139,150	)		6.47
Units cancelled		(11,320	)		7.01
Unvested Performance Units - June 30, 2012		147,250		$	7.04

Calculation of fair value of each employee stock purchase grant using the Black-Scholes option-pricing model

The Company calculated the fair value of each employee stock purchase grant on the date of grant using the Black-Scholes option-pricing model using the following assumptions:

	June 30,
	2012			2011
Dividend yield		1.8	%		None
Risk-free interest rate		0.2	%		0.3	%
Expected volatility		51	%		52	%
Expected life (in years)		0.5			0.5

Restricted Stock [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Summary of restricted stock activity

The following table summarizes restricted stock activity for the six months ended June 30, 2012:

	Shares			Weighted Average Grant Date Fair Value
Unvested Restricted Stock Awards - December 31, 2011		1,122,296		$	5.90
Shares awarded		229,950			7.04
Performance share units converted to restricted stock awards		139,150			6.47
Shares vested		(466,255	)		5.87
Shares cancelled		(52,656	)		6.70
Unvested Restricted Stock Awards - June 30, 2012		972,485		$	6.24

Restricted Stock Units [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Summary of restricted stock activity

The following table summarizes the restricted stock unit activity during the six months ended June 30, 2012:

	Shares			Weighted Average Grant Date Fair Value
Unvested Restricted Stock Units - December 31, 2011		10,150		$	6.28
Units awarded		5,000			7.04
Units vested		(2,600	)		6.33
Unvested Restricted Stock Units - June 30, 2012		12,550		$	6.58

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Acquisitions (Tables)

6 Months Ended

Jun. 30, 2012

Acquisitions [Abstract]

Allocation of the purchase price for the assets from Envision at the date of the acquisition

The following is the allocation of the purchase price for the assets from Envision at the date of the acquisition:

Tangible assets:
Accounts receivable	$	300
Fixed assets		129
Total current assets		429
Intangible assets:
Customer relationships		500
Trade names		126
Backlog		20
Non-compete		217
Goodwill		161
Total intangible assets		1,024
Total assets		1,453
Accrued liabilities		3
Net assets acquired	$	1,450

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Stock-Based Compensation (Details 6) (USD $)	3 Months Ended		6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2012 Restricted Stock Units [Member]	Jun. 30, 2011 Restricted Stock Units [Member]
Summary of restricted stock unit activity
Beginning balance, Shares				10,150
Beginning balance, Weighted average grant date fair value				$ 6.28
Restricted stock awards issued			229,950	4,000
Shares awarded, Weighted Average Grant Date Fair Value				$ 7.04
Shares vested				(2,600)	(1,500)
Restricted shares vested grant date fair value				$ 6.33
Ending balance, shares				12,550
Ending balance, Weighted average grant date fair value				$ 6.58

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Balance Sheet Information (Details 3) (USD $) In Thousands, unless otherwise specified	Jun. 30, 2012	Dec. 31, 2011
Summary of Long-term liabilities
Executive deferred compensation plan	$ 1,513	$ 1,272
Income taxes	825	825
Deferred rent	64	42
Deferred revenues	7	5
Long-term liabilities	$ 2,409	$ 2,144

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Commitments and Contingencies (Tables)

6 Months Ended

Jun. 30, 2012

Commitments and Contingencies [Abstract]

Future minimum rental payments

The Company has operating leases for office facilities through 2020 and office equipment through 2014. The future minimum rental payments under these leases at June 30, 2012, are as follows:

Year	Amount
2012	$	261
2013		638
2014		571
2015		574
2016		542
Thereafter		1,524
Future minumum lease payments	$	4,110

Changes in warranty reserves

Changes in the warranty reserves during the six months ended June 30, 2012 and 2011, were as follows:

	Six Months Ended June 30,
	2012			2011
Beginning balance	$	249		$	257
Provisions for warranty		105			127
Consumption of reserves		(77	)		(174	)
Ending balance	$	277		$	210

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Segment, Customer and Geographic Information (Tables)

6 Months Ended

Jun. 30, 2012

Segment, Customer and Geographic Information [Abstract]

Result of operations by segments

The results of operations by segment are as follows for the three and six months ended June 30, 2012 and 2011:

	Three Months Ended June 30, 2012											Six Months Ended June 30, 2012
	PCTEL		PCTEL Secure			Consolidating			Total			PCTEL			PCTEL Secure			Consolidating			Total
REVENUES	$	19,993	$	0		$	0		$	19,993		$	37,154		$	0		$	0		$	37,154
COST OF REVENUES		11,323		0			0			11,323			21,306			0			0			21,306
GROSS PROFIT		8,670		0			0			8,670			15,848			0			0			15,848
OPERATING EXPENSES:
Research and development		2,215		574			0			2,789			4,531			1,065			0			5,596
Sales and marketing		2,573		7			0			2,580			5,082			14			0			5,096
General and administrative		2,656		(1	)		0			2,655			5,389			18			0			5,407
Amortization of intangible assets		542		203			0			745			1,084			406			0			1,490
Total operating expenses		7,986		783			0			8,769			16,086			1,503			0			17,589
OPERATING INCOME (LOSS)		684		(783	)		0			(99	)		(238	)		(1,503	)		0			(1,741	)
Other income, net		39		0			0			39			114			0			0			114
INCOME (LOSS) BEFORE INCOME TAXES		723		(783	)		0			(60	)		(124	)		(1,503	)		0			(1,627	)
Expense (benefit) for income taxes		0		0			77			77			0			0			(379	)		(379	)
NET INCOME (LOSS)		723		(783	)		(77	)		(137	)		(124	)		(1,503	)		379			(1,248	)
Net loss attributable to noncontrolling interests		0		0			(334	)		(334	)		0			0			(687	)		(687	)
NET INCOME (LOSS) ATTRIBUTABLE TO PCTEL, INC.	$	723	($	783	)	$	257		$	197		($	124	)	($	1,503	)	$	1,066		($	561	)
	Three Months Ended June 30, 2011											Six Months Ended June 30, 2011
	PCTEL		PCTEL Secure			Consolidating			Total			PCTEL			PCTEL Secure			Consolidating			Total
REVENUES	$	19,109	$	0		$	0		$	19,109		$	37,343		$	0		$	0		$	37,343
COST OF REVENUES		10,105		0			0			10,105			20,118			0			0			20,118
GROSS PROFIT		9,004		0			0			9,004			17,225			0			0			17,225
OPERATING EXPENSES:
Research and development		2,651		322			0			2,973			5,357			598			0			5,955
Sales and marketing		2,546		55			0			2,601			5,112			98			0			5,210
General and administrative		2,996		3			0			2,999			5,682			34			0			5,716
Amortization of intangible assets		550		111			0			661			1,111			223			0			1,334
Total operating expenses		8,743		491			0			9,234			17,262			953			0			18,215
OPERATING INCOME (LOSS)		261		(491	)		0			(230	)		(37	)		(953	)		0			(990	)
Other income, net		91		0			0			91			202			—			0			202
INCOME (LOSS) BEFORE INCOME TAXES		352		(491	)		0			(139	)		165			(953	)		0			(788	)
Expense (benefit) for income taxes		0		0			76			76			0			0			(228	)		(228	)
NET INCOME (LOSS)		352		(491	)		(76	)		(215	)		165			(953	)		228			(560	)
Net loss attributable to noncontrolling interests		0		0			(240	)		(240	)		0			0			(467	)		(467	)
NET INCOME (LOSS) ATTRIBUTABLE TO PCTEL, INC.	$	352	($	491	)	$	164		$	25		$	165		($	953	)	$	695		($	93	)

Assets by segment

The assets by segment are as follows as of June 30, 2012 and 2011:
	Balance at June 30, 2012								Balance at June 30, 2011
	PCTEL		PCTEL Secure		Consolidating		Total		PCTEL		PCTEL Secure		Consolidating		Total
TOTAL ASSETS	$	127,209	$	1,750		0	$	128,959	$	129,166	$	4,156		0	$	133,322

Revenues to customers outside

The Company’s revenues to customers outside of the United States, as a percent of total revenues for the three and six months ended June 30, 2012 and 2011, respectively were as follows:

	Three Months Ended June 30,						Six Months Ended June 30,
Region	2012			2011			2012			2011
Europe, Middle East, & Africa		13	%		19	%		14	%		21	%
Asia Pacific		9	%		10	%		10	%		10	%
Other Americas		8	%		7	%		7	%		8	%
Total Foreign sales		30	%		36	%		31	%		39	%

Revenue from the Company’s major customers representing 10% or more of total revenues for the three and six months ended June 30, 2012 and 2011, respectively were as follows:

	Three Months Ended June 30,						Six Months Ended June 30,
Customer	2012			2011			2012			2011
Customer A		8	%		10	%		9	%		8	%
Customer B		2	%		10	%		2	%		7	%

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Basis of Presentation

6 Months Ended

Jun. 30, 2012

Basis of Presentation/Balance Sheet Information [Abstract]

Basis of Presentation

1. Basis of Presentation

The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by U.S. generally accepted accounting principles for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. For further information, refer to the audited consolidated financial statements and footnotes thereto included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2011.

Nature of Operations

PCTEL is a global leader in propagation and optimization solutions for the wireless industry. The Company designs and develops software-based radios (scanning receivers) for wireless network optimization and develops and distributes innovative antenna solutions.

The Company designs, distributes, and supports innovative antenna solutions for public safety applications, unlicensed and licensed wireless broadband, fleet management, network timing, and other global positioning systems (“GPS”) applications. The Company’s portfolio of scanning receivers and interference management solutions are used to measure, monitor and optimize cellular networks.

Antenna Products

PCTEL’s MAXRAD^®, Bluewave™ and Wi-Sys™ antenna solutions address public safety, military, and government applications; supervisory control and data acquisition (“SCADA”), health care, energy, smart grid and agricultural applications; indoor wireless, wireless backhaul, and cellular applications. Revenue growth for antenna products is driven by emerging wireless applications in these markets. The Company’s portfolio includes a broad range of WiMAX antennas, land mobile radio (“LMR”) antennas, and precision GPS antennas that serve innovative applications in telemetry, radio frequency identification (“RFID”), WiFi, fleet management, and mesh networks. The Company’s antenna products are primarily sold through distributors and original equipment manufacturer (“OEM”) providers.

The Company established its current antenna product portfolio with a series of acquisitions. In 2004 the Company acquired MAXRAD, Inc. (“MAXRAD”), as well as certain product lines from Andrew Corporation (“Andrew”), which established its core product offerings in WiFi, LMR and GPS. Over the next several years the Company added additional capabilities within those product lines and additional served markets with the acquisition of certain assets from Bluewave Antenna Systems, Ltd (“Bluewave”) in 2008, and the acquisitions of Wi-Sys Communications, Inc (“Wi-Sys”) in 2009, and Sparco Technologies, Inc. (“Sparco”) in 2010. The Company’s WiMAX antenna products were developed and brought to market through the Company’s ongoing operations.

Scanning Receivers and Optimization Services

PCTEL is a leading supplier of high-speed, multi-standard, demodulating receivers and test and measurement solutions to the wireless industry worldwide. The Company’s SeeGull^® scanning receivers, receiver-based products and CLARIFY ^® interference management solutions are used to measure, monitor and optimize cellular networks. Revenue growth for scanning receiver and interference management products is driven by the deployment of new wireless technology and the need for wireless networks to be tuned and reconfigured on a regular basis. The Company develops and supports scanning receivers for LTE, EVDO, CDMA, WCDMA, GSM, TD-SCDMA, and WiMAX networks. The Company’s scanning receiver products are sold primarily through test and measurement value added resellers and, to a lesser extent, directly to network operators.

The Company established its scanning receiver product portfolio in 2003 with the acquisition of certain assets of Dynamic Telecommunications, Inc. In 2009 the Company acquired the scanning receiver business of Ascom Network Testing, Inc (“Ascom”) as well as the exclusive distribution rights and patented technology for Wider Network LLC’s (“Wider”) network interference products.

On October 25, 2011, the Company purchased certain assets from Envision Wireless Inc. (“Envision”), an engineering services business based in Melbourne, Florida. The Company paid $1.5 million to acquire this network engineering service (“NES”) business including customer relationships, accounts receivable and fixed assets. The NES business focuses on the radio frequency (“RF”) issues pertaining to in-building coverage and capacity and its target market is relevant to the Company’s antenna and scanning receiver businesses. NES provides value-added analysis of collected data to public cellular carriers, network infrastructure providers, and real estate companies.

The Company also has an intellectual property portfolio related to antennas, the mounting of antennas, and scanning receivers. These patents are being held for defensive purposes and are not part of an active licensing program.

Secure applications

On January 5, 2011, the Company formed PCTEL Secure LLC (“PCTEL Secure”), a joint venture limited liability company, with Eclipse Design Technologies, Inc. (“Eclipse”). PCTEL Secure designs Android-based, secure communication products. The Company contributed $2.5 million in cash in return for 51% ownership of the joint venture and Eclipse contributed $2.4 million of intangible assets in return for 49% ownership of the joint venture. In May 2012, the Company paid Eclipse $0.9 million for an additional 19% membership interest, and in July 2012 the Company paid Eclipse $0.8 million for the remaining 30% membership interest.

Acquisition

On July 9, 2012, the Company, through PCTelWorx, Inc., its wholly-owned subsidiary (“PCTelWorx”), acquired substantially all of the assets of, and assumed certain specified liabilities of, TelWorx Communications LLC (“TelW”), TelWorx U.K. Limited (“TelW UK”), TowerWorx LLC (“TW”) and TowerWorx International, Inc. (“TW Intl”) (Tel W, TelW UK, TW and TW Intl are referred to below collectively as the “Sellers”), pursuant to an Asset Purchase Agreement dated as of July 9, 2012 among PCTEL, PCTelWorx, the Sellers and Tim and Brenda Scronce, the principal owners of the Sellers (the “Acquisition Agreement”). The business acquired designs and delivers RF system solutions, products, and technical services for SCADA, in-building wireless, defense, oil and gas, and rail markets, with traction in data centers, carrier markets and defense applications. The purchase price was $16.5 Million in cash paid at the closing of the transaction, with a potential stock-based earn-out that would bring the total consideration to $18.0 Million. The cash consideration paid was provided from PCTEL’s existing cash. The assets acquired consisted primarily of working capital (accounts receivable, inventory, accounts payable), fixed assets, intellectual property, and customer relationships.

Segment reporting

The Company operates in two segments for reporting purposes. Beginning with the formation of PCTEL Secure in January 2011, the Company reports the financial results of PCTEL Secure as a separate operating segment. The chief operating decision maker makes decisions regarding allocation of resources separate from the rest of the Company. The Company’s chief operating decision maker uses the profit and loss results and the assets of the segments in deciding how to allocate resources and assess performance between the segments.

Basis of Consolidation

The condensed consolidated balance sheet and statement of stockholders’ equity as of June 30, 2012 and the condensed consolidated statements of operations, statements of comprehensive loss, and cash flows for the three and six months ended June 30, 2012 and 2011, respectively are unaudited and reflect all adjustments of a normal recurring nature that are, in the opinion of management, necessary for a fair presentation of the interim period financial statements. The interim condensed consolidated financial statements are derived from the audited financial statements as of December 31, 2011.

The condensed consolidated financial statements include the accounts of the Company and its subsidiaries. The condensed consolidated financial statements include the accounts of PCTEL Secure. During 2011 and through May 2012, the Company had a 51% ownership interest in PCTEL Secure. The Company purchased an additional 19% membership interest on May 29, 2012. For the three and six months ended June 30, 2012, the pro-rata percentage of the noncontrolling interest of PCTEL Secure’s net loss is recorded as noncontrolling interest in the condensed consolidated statements of operations. For the three and six months ended June 30, 2011, 49% of PCTEL’s net loss is recorded as noncontrolling interest in the condensed consolidated statements of operations. All intercompany accounts and transactions have been eliminated.

The unaudited interim condensed consolidated financial statements of the Company have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). Accordingly, certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the U.S. have been condensed or omitted. The significant accounting policies followed by the Company are set forth within the Company’s Annual Report on Form 10-K for the year ended December 31, 2011 (the “2011 Form 10-K”). There were no changes in the Company’s significant accounting policies during the six months ended June 30, 2012. In addition, the Company reaffirms the use of estimates in the preparation of the financial statements as set forth in the 2011 Form 10-K. These interim condensed consolidated financial statements should be read in conjunction with the Company’s audited consolidated financial statements and notes thereto included in the 2011 Form 10-K. The results for the operations for the period ended June 30, 2012 may not be indicative of the results for the period ending December 31, 2012.

Foreign Currency Translation

The Company is exposed to foreign currency fluctuations due to its foreign operations and because products are sold internationally. The functional currency for the Company’s foreign operations is predominantly the applicable local currency. Accounts of foreign operations are translated into U.S. dollars using the exchange rate in effect at the applicable balance sheet date for assets and liabilities and average monthly rates prevailing during the period for revenue and expense accounts. Adjustments resulting from translation are included in accumulated other comprehensive income, a separate component of shareholders’ equity. Gains and losses resulting from other transactions originally in foreign currencies and then translated into U.S. dollars are included in the condensed consolidated statement of operations. Net foreign exchange losses resulting from foreign currency transactions included in other income, net were $7 and $13 for the three months ended June 30, 2012 and 2011, respectively. Net foreign exchange losses resulting from foreign currency transactions included in other income, net were $17 and $20 for the six months ended June 30, 2012 and 2011, respectively.

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Basis of Presentation (Details) (USD $)	3 Months Ended		6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011	Jul. 31, 2012	May 31, 2012	Jan. 05, 2011	Oct. 25, 2011 Envision [Member]	Jan. 05, 2011 Eclipse [Member]	Jul. 09, 2012 TelWorx [Member]
Basis of Presentation (Textual) [Abstract]
Total consideration	$ 1,500,000		$ 1,500,000					$ 1,500,000		$ 16,500,000
Contribution of cash in return of ownership of the joint venture					800,000	900,000	2,500,000
Contribution of intangible asset in return for ownership of the joint venture									2,400,000
Ownership percentage in the joint venture					30.00%	19.00%	51.00%		49.00%
Net foreign exchange losses resulting from foreign currency transactions included in other income	7,000	13,000	17,000	20,000
The purchase price										$ 18,000,000

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Goodwill and Intangible Assets (Details Textual) (USD $)	3 Months Ended		6 Months Ended		12 Months Ended	6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011	Dec. 31, 2011 Envision [Member]	Jun. 30, 2012 Maximum [Member]	Jun. 30, 2012 Minimum [Member]
Goodwill and Intangibles Assets (Textual) [Abstract]
Goodwill related to the acquisition of assets from Envision					$ 200,000
Amortization of intangible assets basis over estimated useful lives						8 years	1 year
Decrease in the net book value of intangible assets	$ 745,000	$ 661,000	$ 1,490,000	$ 1,334,000

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Stock-Based Compensation (Details 3) (USD $) In Thousands, unless otherwise specified	6 Months Ended
	Jun. 30, 2012
Intrinsic value and contractual life of the options outstanding
Options Outstanding Weighted Average Contractual Life (years)	2 years 11 months 27 days
Options Outstanding Intrinsic Value	$ 9
Options Exercisable Weighted Average Contractual Life (years)	2 years 11 months 23 days
Options Exercisable Intrinsic Value	$ 6

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Condensed Consolidated Balance Sheets (USD $) In Thousands, unless otherwise specified	Jun. 30, 2012	Dec. 31, 2011
ASSETS
Cash and cash equivalents	$ 27,790	$ 19,418
Short-term investment securities	37,174	42,210
Accounts receivable, net of allowance for doubtful accounts of $120 and $132 at June 30, 2012 and December 31, 2011, respectively	14,578	14,342
Inventories, net	13,728	13,911
Deferred tax assets, net	896	896
Prepaid expenses and other assets	1,288	2,277
Total current assets	95,454	93,054
Property and equipment, net	14,116	13,590
Long-term investment securities	1,054	7,177
Goodwill	161	161
Intangible assets, net	7,842	9,332
Deferred tax assets, net	8,831	8,831
Other noncurrent assets	1,501	1,319
TOTAL ASSETS	128,959	133,464
LIABILITIES AND STOCKHOLDERS' EQUITY
Accounts payable	6,278	5,651
Accrued liabilities	4,200	7,092
Total current liabilities	10,478	12,743
Long-term liabilities	2,409	2,144
Total liabilities	12,887	14,887
Redeemable equity	800	1,731
Stockholders' equity:
Common stock, $0.001 par value, 100,000,000 shares authorized, 18,481,607 and 18,218,537 shares issued and outstanding at June 30, 2012 and December 31, 2011, respectively	18	18
Additional paid-in capital	137,865	137,117
Accumulated deficit	(23,251)	(20,941)
Accumulated other comprehensive income	109	121
Total stockholders' equity of PCTEL, Inc.	114,741	116,315
Noncontrolling interest	531	531
Total equity	115,272	116,846
TOTAL LIABILITIES AND EQUITY	$ 128,959	$ 133,464

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Balance Sheet Information (Details Textual) (USD $)			6 Months Ended
	Jun. 30, 2012	Dec. 31, 2011	Jun. 30, 2012 Office equipment, manufacturing and test equipment, and motor vehicles [Member]	Jun. 30, 2012 Furniture and fixtures [Member]	Jun. 30, 2012 Building [Member]	Jun. 30, 2012 Maximum [Member]	Jun. 30, 2012 Maximum [Member] Computer equipment [Member]	Jun. 30, 2012 Minimum [Member]	Jun. 30, 2012 Minimum [Member] Computer equipment [Member]
Balance Sheet Information (Textual) [Abstract]
Standard term of accounts receivable						60 days		30 days
Useful lives of the assets					30 years	1 year
Period over which assets are deprecated			5 years	7 years			5 years		3 years
Balance Sheet Information (Additional Textual) [Abstract]
Allowance for Doubtful Accounts Receivable	$ 100,000	$ 100,000
Consigned inventory with customers	1,000,000	900,000
Allowance for inventory losses	$ 1,600,000	$ 1,500,000

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Condensed Consolidated Statement of Stockholders' Equity (USD $) In Thousands	Total	Common Stock	Additional Paid-In Capital	Retained Deficit	Accumulated Other Comprehensive Income (Loss)	Total Stockholders' Equity of PCTEL, Inc.	Noncontrolling Interest [Member]	Redeemable Noncontrolling Interest
BALANCE at Dec. 31, 2011	$ 116,846	$ 18	$ 137,117	$ (20,941)	$ 121	$ 116,315	$ 531	$ 1,731
Stock-based compensation	1,640	0	1,640	0	0	1,640	0	0
Issuance of shares for stock purchase and option plans	294	0	294	0	0	294	0	0
Cancellation of shares for payment of withholding tax	(1,190)	0	(1,190)	0	0	(1,190)	0	0
Share-based payments for PCTEL Secure	0	0	0	0	0	0	0	39
Adjustment to temporary equity for PCTEL Secure	(648)	0	0	(648)	0	(648)	0	648
Dividend	(1,097)	0	4	(1,101)	0	(1,097)	0	0
Net loss	(561)	0	0	(561)	0	(561)	0	(687)
Purchase of 19% interest in PCTEL Secure	0	0	0	0	0	0	0	(931)
Change in cumulative translation adjustment, net	(12)	0	0	0	(12)	(12)	0	0
BALANCE at Jun. 30, 2012	$ 115,272	$ 18	$ 137,865	$ (23,251)	$ 109	$ 114,741	$ 531	$ 800

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Benefit Plans (Details) (USD $)	6 Months Ended		3 Months Ended		6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012 Employee Benefit Plans [Member]	Jun. 30, 2011 Employee Benefit Plans [Member]	Jun. 30, 2012 Employee Benefit Plans [Member]	Jun. 30, 2012 Executive Deferred Compensation Plan [Member] Installment	Dec. 31, 2011 Executive Deferred Compensation Plan [Member]
Benefit Plans (Textual) [Abstract]
Maximum percentage of current compensation of employee to contribute in plan					15.00%
Amount of company contribution in compensation	$ 404,000	$ 360,000	$ 185,000	$ 165,000
Company contributes to various retirement plans for foreign employees	103,000	67,000	52,000	27,000
Maximum percentage of salary for contribution in compensation plan						50.00%
Maximum percentage of cash bonuses for contribution in compensation plan						100.00%
Percent of matching cash						4.00%
Period for receiving payments in annual installments						15 years
Number of guaranteed annual payments						20
Deferred compensation obligation						$ 1,500,000	$ 1,300,000

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Cash, Cash Equivalents and Investments (Details) (USD $) In Thousands, unless otherwise specified	Jun. 30, 2012	Dec. 31, 2011
Cash and investments
Cash	$ 14,161	$ 17,028
Cash equivalents	13,629	2,390
Short-term investments	37,174	42,210
Long-term investments	1,054	7,177
Cash and investments	$ 66,018	$ 68,805

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Segment, Customer and Geographic Information (Details 1) (USD $) In Thousands, unless otherwise specified	Jun. 30, 2012	Dec. 31, 2011	Jun. 30, 2011
Assets by segment
Total assets	$ 128,959	$ 133,464	$ 133,322
PCTEL, Inc. [Member]
Assets by segment
Total assets	127,209		129,166
PCTEL Secure [Member]
Assets by segment
Total assets	1,750		4,156
Consolidating [Member]
Assets by segment
Total assets	$ 0		$ 0

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Basis of Presentation (Policies)

6 Months Ended

Jun. 30, 2012

Basis of Presentation/Balance Sheet Information [Abstract]

Nature of Operations

Nature of Operations

PCTEL is a global leader in propagation and optimization solutions for the wireless industry. The Company designs and develops software-based radios (scanning receivers) for wireless network optimization and develops and distributes innovative antenna solutions.

The Company designs, distributes, and supports innovative antenna solutions for public safety applications, unlicensed and licensed wireless broadband, fleet management, network timing, and other global positioning systems (“GPS”) applications. The Company’s portfolio of scanning receivers and interference management solutions are used to measure, monitor and optimize cellular networks.

Antenna Products

Antenna Products

PCTEL’s MAXRAD^®, Bluewave™ and Wi-Sys™ antenna solutions address public safety, military, and government applications; supervisory control and data acquisition (“SCADA”), health care, energy, smart grid and agricultural applications; indoor wireless, wireless backhaul, and cellular applications. Revenue growth for antenna products is driven by emerging wireless applications in these markets. The Company’s portfolio includes a broad range of WiMAX antennas, land mobile radio (“LMR”) antennas, and precision GPS antennas that serve innovative applications in telemetry, radio frequency identification (“RFID”), WiFi, fleet management, and mesh networks. The Company’s antenna products are primarily sold through distributors and original equipment manufacturer (“OEM”) providers.

The Company established its current antenna product portfolio with a series of acquisitions. In 2004 the Company acquired MAXRAD, Inc. (“MAXRAD”), as well as certain product lines from Andrew Corporation (“Andrew”), which established its core product offerings in WiFi, LMR and GPS. Over the next several years the Company added additional capabilities within those product lines and additional served markets with the acquisition of certain assets from Bluewave Antenna Systems, Ltd (“Bluewave”) in 2008, and the acquisitions of Wi-Sys Communications, Inc (“Wi-Sys”) in 2009, and Sparco Technologies, Inc. (“Sparco”) in 2010. The Company’s WiMAX antenna products were developed and brought to market through the Company’s ongoing operations.

Scanning Receivers and Optimization Services

Scanning Receivers and Optimization Services

PCTEL is a leading supplier of high-speed, multi-standard, demodulating receivers and test and measurement solutions to the wireless industry worldwide. The Company’s SeeGull^® scanning receivers, receiver-based products and CLARIFY ^® interference management solutions are used to measure, monitor and optimize cellular networks. Revenue growth for scanning receiver and interference management products is driven by the deployment of new wireless technology and the need for wireless networks to be tuned and reconfigured on a regular basis. The Company develops and supports scanning receivers for LTE, EVDO, CDMA, WCDMA, GSM, TD-SCDMA, and WiMAX networks. The Company’s scanning receiver products are sold primarily through test and measurement value added resellers and, to a lesser extent, directly to network operators.

The Company established its scanning receiver product portfolio in 2003 with the acquisition of certain assets of Dynamic Telecommunications, Inc. In 2009 the Company acquired the scanning receiver business of Ascom Network Testing, Inc (“Ascom”) as well as the exclusive distribution rights and patented technology for Wider Network LLC’s (“Wider”) network interference products.

On October 25, 2011, the Company purchased certain assets from Envision Wireless Inc. (“Envision”), an engineering services business based in Melbourne, Florida. The Company paid $1.5 million to acquire this network engineering service (“NES”) business including customer relationships, accounts receivable and fixed assets. The NES business focuses on the radio frequency (“RF”) issues pertaining to in-building coverage and capacity and its target market is relevant to the Company’s antenna and scanning receiver businesses. NES provides value-added analysis of collected data to public cellular carriers, network infrastructure providers, and real estate companies.

The Company also has an intellectual property portfolio related to antennas, the mounting of antennas, and scanning receivers. These patents are being held for defensive purposes and are not part of an active licensing program.

Secure applications

Secure applications

On January 5, 2011, the Company formed PCTEL Secure LLC (“PCTEL Secure”), a joint venture limited liability company, with Eclipse Design Technologies, Inc. (“Eclipse”). PCTEL Secure designs Android-based, secure communication products. The Company contributed $2.5 million in cash in return for 51% ownership of the joint venture and Eclipse contributed $2.4 million of intangible assets in return for 49% ownership of the joint venture. In May 2012, the Company paid Eclipse $0.9 million for an additional 19% membership interest, and in July 2012 the Company paid Eclipse $0.8 million for the remaining 30% membership interest.

Acquisition

Acquisition

On July 9, 2012, the Company, through PCTelWorx, Inc., its wholly-owned subsidiary (“PCTelWorx”), acquired substantially all of the assets of, and assumed certain specified liabilities of, TelWorx Communications LLC (“TelW”), TelWorx U.K. Limited (“TelW UK”), TowerWorx LLC (“TW”) and TowerWorx International, Inc. (“TW Intl”) (Tel W, TelW UK, TW and TW Intl are referred to below collectively as the “Sellers”), pursuant to an Asset Purchase Agreement dated as of July 9, 2012 among PCTEL, PCTelWorx, the Sellers and Tim and Brenda Scronce, the principal owners of the Sellers (the “Acquisition Agreement”). The business acquired designs and delivers RF system solutions, products, and technical services for SCADA, in-building wireless, defense, oil and gas, and rail markets, with traction in data centers, carrier markets and defense applications. The purchase price was $16.5 Million in cash paid at the closing of the transaction, with a potential stock-based earn-out that would bring the total consideration to $18.0 Million. The cash consideration paid was provided from PCTEL’s existing cash. The assets acquired consisted primarily of working capital (accounts receivable, inventory, accounts payable), fixed assets, intellectual property, and customer relationships.

Segment reporting

Segment reporting

The Company operates in two segments for reporting purposes. Beginning with the formation of PCTEL Secure in January 2011, the Company reports the financial results of PCTEL Secure as a separate operating segment. The chief operating decision maker makes decisions regarding allocation of resources separate from the rest of the Company. The Company’s chief operating decision maker uses the profit and loss results and the assets of the segments in deciding how to allocate resources and assess performance between the segments.

Basis of Consolidation

Basis of Consolidation

The condensed consolidated balance sheet and statement of stockholders’ equity as of June 30, 2012 and the condensed consolidated statements of operations, statements of comprehensive loss, and cash flows for the three and six months ended June 30, 2012 and 2011, respectively are unaudited and reflect all adjustments of a normal recurring nature that are, in the opinion of management, necessary for a fair presentation of the interim period financial statements. The interim condensed consolidated financial statements are derived from the audited financial statements as of December 31, 2011.

The condensed consolidated financial statements include the accounts of the Company and its subsidiaries. The condensed consolidated financial statements include the accounts of PCTEL Secure. During 2011 and through May 2012, the Company had a 51% ownership interest in PCTEL Secure. The Company purchased an additional 19% membership interest on May 29, 2012. For the three and six months ended June 30, 2012, the pro-rata percentage of the noncontrolling interest of PCTEL Secure’s net loss is recorded as noncontrolling interest in the condensed consolidated statements of operations. For the three and six months ended June 30, 2011, 49% of PCTEL’s net loss is recorded as noncontrolling interest in the condensed consolidated statements of operations. All intercompany accounts and transactions have been eliminated.

The unaudited interim condensed consolidated financial statements of the Company have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). Accordingly, certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the U.S. have been condensed or omitted. The significant accounting policies followed by the Company are set forth within the Company’s Annual Report on Form 10-K for the year ended December 31, 2011 (the “2011 Form 10-K”). There were no changes in the Company’s significant accounting policies during the six months ended June 30, 2012. In addition, the Company reaffirms the use of estimates in the preparation of the financial statements as set forth in the 2011 Form 10-K. These interim condensed consolidated financial statements should be read in conjunction with the Company’s audited consolidated financial statements and notes thereto included in the 2011 Form 10-K. The results for the operations for the period ended June 30, 2012 may not be indicative of the results for the period ending December 31, 2012.

Foreign Currency Translation

Foreign Currency Translation

The Company is exposed to foreign currency fluctuations due to its foreign operations and because products are sold internationally. The functional currency for the Company’s foreign operations is predominantly the applicable local currency. Accounts of foreign operations are translated into U.S. dollars using the exchange rate in effect at the applicable balance sheet date for assets and liabilities and average monthly rates prevailing during the period for revenue and expense accounts. Adjustments resulting from translation are included in accumulated other comprehensive income, a separate component of shareholders’ equity. Gains and losses resulting from other transactions originally in foreign currencies and then translated into U.S. dollars are included in the condensed consolidated statement of operations. Net foreign exchange losses resulting from foreign currency transactions included in other income, net were $7 and $13 for the three months ended June 30, 2012 and 2011, respectively. Net foreign exchange losses resulting from foreign currency transactions included in other income, net were $17 and $20 for the six months ended June 30, 2012 and 2011, respectively.

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Cash, Cash Equivalents and Investments (Details 1) (USD $) In Thousands, unless otherwise specified	Jun. 30, 2012	Dec. 31, 2011
Cash equivalents and investments measured at fair value
Total	$ 51,863	$ 51,812
Level 1 [Member]
Cash equivalents and investments measured at fair value
Total	13,629	2,390
Level 2 [Member]
Cash equivalents and investments measured at fair value
Total	38,234	49,422
Level 3 [Member]
Cash equivalents and investments measured at fair value
Total	0	0
Money market funds [Member]
Cash equivalents and investments measured at fair value
Cash Equivalents	13,629	2,390
Money market funds [Member] | Level 1 [Member]
Cash equivalents and investments measured at fair value
Cash Equivalents	13,629	2,390
Money market funds [Member] | Level 2 [Member]
Cash equivalents and investments measured at fair value
Cash Equivalents	0	0
Money market funds [Member] | Level 3 [Member]
Cash equivalents and investments measured at fair value
Cash Equivalents	0	0
U.S. government agency bonds [Member]
Cash equivalents and investments measured at fair value
Investments	16,019	18,256
U.S. government agency bonds [Member] | Level 1 [Member]
Cash equivalents and investments measured at fair value
Investments	0	0
U.S. government agency bonds [Member] | Level 2 [Member]
Cash equivalents and investments measured at fair value
Investments	16,019	18,256
U.S. government agency bonds [Member] | Level 3 [Member]
Cash equivalents and investments measured at fair value
Investments	0	0
Municipal Bonds [Member]
Cash equivalents and investments measured at fair value
Investments	14,611	23,616
Municipal Bonds [Member] | Level 1 [Member]
Cash equivalents and investments measured at fair value
Investments	0	0
Municipal Bonds [Member] | Level 2 [Member]
Cash equivalents and investments measured at fair value
Investments	14,611	23,616
Municipal Bonds [Member] | Level 3 [Member]
Cash equivalents and investments measured at fair value
Investments	0	0
Corporate debt securities [Member]
Cash equivalents and investments measured at fair value
Investments	7,604	7,550
Corporate debt securities [Member] | Level 1 [Member]
Cash equivalents and investments measured at fair value
Investments	0	0
Corporate debt securities [Member] | Level 2 [Member]
Cash equivalents and investments measured at fair value
Investments	7,604	7,550
Corporate debt securities [Member] | Level 3 [Member]
Cash equivalents and investments measured at fair value
Investments	$ 0	$ 0

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Cash Cash Equivalents and Investments (Tables)

6 Months Ended

Jun. 30, 2012

Cash, Cash Equivalents and Investments [Abstract]

Cash and investments

The Company’s cash and investments consist of the following:

	June 30, 2012		December 31, 2011
Cash	$	14,161	$	17,028
Cash equivalents		13,629		2,390
Short-term investments		37,174		42,210
Long-term investments		1,054		7,177
	$	66,018	$	68,805

Cash equivalents and investments measured at fair value

Cash equivalents and investments measured at fair value were as follows at June 30, 2012 and December 31, 2011:

	June 30, 2012								December 31, 2011
	Level 1		Level 2		Level 3		Total		Level 1		Level 2		Level 3		Total
Cash equivalents:
Money market funds	$	13,629	$	0	$	0	$	13,629	$	2,390	$	0	$	0	$	2,390
Investments:
US government agency bonds		0		16,019		0		16,019		0		18,256		0		18,256
Municipal bonds		0		14,611		0		14,611		0		23,616		0		23,616
Corporate debt securities		0		7,604		0		7,604		0		7,550		0		7,550
Total	$	13,629	$	38,234	$	0	$	51,863	$	2,390	$	49,422	$	0	$	51,812

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Condensed Consolidated Statements of Cash Flows (Unaudited) (USD $) In Thousands, unless otherwise specified	6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011
Operating Activities:
Net loss	$ (1,248)	$ (560)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization	2,624	2,612
Stock-based compensation	1,640	1,810
Share-based expense	39	60
Loss on disposal/sale of property and equipment	4	0
Payment of withholding tax on stock based compensation	(1,190)	(1,223)
Changes in operating assets and liabilities, net of acquisitions:
Accounts receivable	(240)	73
Inventories	166	(1,899)
Prepaid expenses and other assets	804	(383)
Accounts payable	638	2,101
Income taxes payable	(19)	(38)
Other accrued liabilities	(2,641)	(1,633)
Deferred revenue	38	(255)
Net cash provided by operating activities	615	665
Investing Activities:
Capital expenditures	(1,669)	(3,431)
Purchase of investments	(26,319)	(26,671)
Redemptions/maturities of short-term investments	37,478	32,063
Purchase of assets/businesses, net of cash acquired	(931)	0
Net cash provided by investing activities	8,559	1,961
Financing Activities:
Proceeds from issuance of common stock	294	286
Payments for repurchase of common stock	0	(259)
Cash dividend	(1,097)	0
Net cash provided by (used in) financing activities	(803)	27
Net increase in cash and cash equivalents	8,371	2,653
Effect of exchange rate changes on cash	1	27
Cash and cash equivalents, beginning of year	19,418	23,998
Cash and Cash Equivalents, End of Period	$ 27,790	$ 26,678

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Condensed Consolidated Balance Sheets (Parenthetical) (Unaudited) (USD $) In Thousands, except Share data, unless otherwise specified	Jun. 30, 2012	Dec. 31, 2011
Condensed Consolidated Balance Sheets [Abstract]
Allowance for accounts receivables	$ 120	$ 132
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	18,481,607	18,481,607
Common stock, shares outstanding	18,218,537	18,218,537

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Benefit Plans

6 Months Ended

Jun. 30, 2012

Benefit Plans [Abstract]

Benefit Plans

10. Benefit Plans

Employee Benefit Plans

The Company’s 401(k) plan covers all of the U.S. employees beginning the first of the month following the month they begin their employment. Under this plan, employees may elect to contribute up to 15% of their current compensation to the 401(k) plan, up to the statutorily prescribed annual limit. The Company may make discretionary contributions to the 401(k) plan. The Company made employer contributions of $185 and $165 to the 401(k) plan for the three months ended June 30, 2012 and 2011, respectively. The Company made employer contributions of $404 and $360 to the 401(k) plan for the six months ended June 30, 2012 and 2011, respectively. The Company also contributes to various retirement plans for foreign employees. The Company made contributions to these plans of $52 and $27 for the three months ended June 30, 2012 and 2011 respectively. The Company made contributions to these plans of $103 and $67 for the six months ended June 30, 2012 and 2011, respectively.

Executive Deferred Compensation Plan

The Company provides an Executive Deferred Compensation Plan for executive officers and senior managers. Under this plan, the executives may defer up to 50% of salary and 100% of cash bonuses. In addition, the Company provides a 4% matching cash contribution which vests over three years subject to the executive’s continued service. The executive has a choice of investment alternatives from a menu of mutual funds. The plan is administered by the Compensation Committee and an outside party tracks investments and provides the executives with quarterly statements showing relevant contribution and investment data. Upon termination of employment, death, disability or retirement, the executive will receive the value of his or her account in accordance with the provisions of the plan. Upon retirement, the executive may request to receive either a lump sum payment, or payments in annual installments over 15 years or over the lifetime of the participant with 20 annual payments guaranteed. The deferred compensation obligation included in Long-Term Liabilities in the condensed consolidated balance sheets was $1.5 million at June 30, 2012 and $1.3 million at December 31, 2011. The Company funds the obligation related to the Executive Deferred Compensation Plan with corporate-owned life insurance policies. The cash surrender value of such policies is included in Other Non-Current Assets.

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Document and Entity Information	6 Months Ended
	Jun. 30, 2012	Aug. 09, 2012
Document and Entity Information [Abstract]
Entity Registrant Name	PC TEL INC
Entity Central Index Key	0001057083
Document Type	10-Q
Document Period End Date	Jun. 30, 2012
Amendment Flag	false
Document Fiscal Year Focus	2012
Document Fiscal Period Focus	Q2
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		18,481,425

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Commitments and Contingencies

6 Months Ended

Jun. 30, 2012

Commitments and Contingencies [Abstract]

Commitments and Contingencies

11. Commitments and Contingencies

Leases

The Company has operating leases for office facilities through 2020 and office equipment through 2014. The future minimum rental payments under these leases at June 30, 2012, are as follows:

Year	Amount
2012	$	261
2013		638
2014		571
2015		574
2016		542
Thereafter		1,524
Future minumum lease payments	$	4,110

The Company does not have any capital leases.

Warranty Reserve and Sales Returns

The Company allows its major distributors and certain other customers to return unused product under specified terms and conditions. The Company accrues for product returns based on historical sales and return trends. The Company’s allowance for sales returns was $0.1 million at June 30, 2012 and $0.2 million at December 31, 2011, respectively.

The Company offers repair and replacement warranties of primarily two years for antenna products and one year for scanning receiver products. The Company’s warranty reserve is based on historical sales and costs of repair and replacement trends. The warranty reserve was $0.3 million at June 30, 2012 and $0.2 million at December 31, 2011, respectively, and is included in other accrued liabilities in the accompanying condensed consolidated balance sheets.

Changes in the warranty reserves during the six months ended June 30, 2012 and 2011, were as follows:

	Six Months Ended June 30,
	2012			2011
Beginning balance	$	249		$	257
Provisions for warranty		105			127
Consumption of reserves		(77	)		(174	)
Ending balance	$	277		$	210

Restructuring

There was no restructuring activity during the three and six months ended June 30, 2012.

During the six months ended June 30, 2011, the Company paid $0.3 million for restructuring liabilities related to its 2010 functional reorganization. The Company did not incur any restructuring expenses for the three and six months ended June 30, 2011.

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Condensed Consolidated Statements of Operations (Unaudited) (USD $) In Thousands, except Per Share data, unless otherwise specified	3 Months Ended		6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011
Condensed Consolidated Statements of Operations [Abstract]
REVENUES	$ 19,993	$ 19,109	$ 37,154	$ 37,343
COST OF REVENUES	11,323	10,105	21,306	20,118
GROSS PROFIT	8,670	9,004	15,848	17,225
OPERATING EXPENSES:
Research and development	2,789	2,973	5,596	5,955
Sales and marketing	2,580	2,601	5,096	5,210
General and administrative	2,655	2,999	5,407	5,716
Amortization of intangible assets	745	661	1,490	1,334
Total operating expenses	8,769	9,234	17,589	18,215
OPERATING LOSS	(99)	(230)	(1,741)	(990)
Other income, net	39	91	114	202
LOSS BEFORE INCOME TAXES	(60)	(139)	(1,627)	(788)
Expense (benefit) for income taxes	77	76	(379)	(228)
NET LOSS	(137)	(215)	(1,248)	(560)
Less: Net loss attributable to noncontrolling interests	(334)	(240)	(687)	(467)
NET INCOME (LOSS) ATTRIBUTABLE TO PCTEL, INC.	197	25	(561)	(93)
Less: adjustments to redemption value of noncontrolling interests	(526)	(93)	(648)	(656)
NET LOSS AVAILABLE TO COMMON SHAREHOLDERS	$ (329)	$ (68)	$ (1,209)	$ (749)
Basic Earnings Per Share:
Net loss available to common shareholders	$ (0.02)	$ 0.00	$ (0.07)	$ (0.04)
Diluted Earnings Per Share:
Net loss available to common shareholders	$ (0.02)	$ 0.00	$ (0.07)	$ (0.04)
Weighted average shares - Basic	17,404	17,355	17,317	17,259
Weighted average shares - Diluted	17,404	17,355	17,317	17,259
Cash dividend per share	$ 0.03	$ 0.00	$ 0.06	$ 0.00

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Goodwill and Intangible Assets

6 Months Ended

Jun. 30, 2012

Goodwill and Intangible Assets [Abstract]

Goodwill and Intangible Assets

5. Goodwill and Intangible Assets

Goodwill

In October 2011, the Company recorded goodwill of $0.2 million related to the acquisition of assets from Envision. Because the Company’s market capitalization exceeded its book value at December 31, 2011 and based on review of qualitative factors, there was no indication of goodwill impairment.

Intangible Assets

The Company amortizes intangible assets with finite lives on a straight-line basis over the estimated useful lives, which range from one to eight years. The summary of other intangible assets, net as of June 30, 2012 and December 31, 2011 are as follows:

	June 30, 2012						December 31, 2011
	Cost		Accumulated Amortization		Net Book Value		Cost		Accumulated Amortization		Net Book Value
Customer contracts and relationships	$	17,263	$	11,501	$	5,762	$	17,263	$	10,554	$	6,709
Patents and technology		7,408		6,462		946		7,408		6,223		1,185
Trademarks and trade names		2,729		2,419		310		2,729		2,361		368
Other		3,254		2,430		824		3,254		2,184		1,070
	$	30,654	$	22,812	$	7,842	$	30,654	$	21,322	$	9,332

The $1.5 million decrease in the net book value of intangible assets at June 30, 2012 compared to December 31, 2011 reflects amortization expense of $1.5 million recorded for the six months ended June 30, 2012.

The Company’s scheduled amortization expense for 2012 and the next five years is as follows:

Fiscal Year	Amount
2012	$	2,971
2013	$	2,646
2014	$	2,130
2015	$	1,419
2016	$	166

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Cash, Cash Equivalents and Investments

6 Months Ended

Jun. 30, 2012

Cash, Cash Equivalents and Investments [Abstract]

Cash, Cash Equivalents and Investments

4. Cash, Cash Equivalents and Investments

The Company’s cash and investments consist of the following:

	June 30, 2012		December 31, 2011
Cash	$	14,161	$	17,028
Cash equivalents		13,629		2,390
Short-term investments		37,174		42,210
Long-term investments		1,054		7,177
	$	66,018	$	68,805

Cash and Cash equivalents

At June 30, 2012, cash and cash equivalents included bank balances and investments with original maturities less than 90 days. At June 30, 2012 and December 31, 2011, the Company’s cash equivalents were invested in highly liquid AAA money market funds that are required to comply with Rule 2a-7 of the Investment Company Act of 1940. Such funds utilize the amortized cost method of accounting, seek to maintain a constant $1.00 per share price, and are redeemable upon demand. The Company restricts its investments in AAA money market funds to those invested 100% in either short-term U.S. Government Agency securities or bank repurchase agreements collateralized by these same securities. The fair values of these money market funds are established through quoted prices in active markets for identical assets (Level 1 inputs). The cash in the Company’s U.S. banks is fully insured by the Federal Deposit Insurance Corporation due to the balances being below the maximum insurable amounts.

At June 30, 2012, the Company had $14.2 million in cash and $13.6 million in cash equivalents and at December 31, 2011, the Company had $17.0 million in cash and $2.4 million in cash equivalents. The Company had $0.9 million of cash and cash equivalents in foreign bank accounts at June 30, 2012 and December 31, 2011, respectively. As of June 30, 2012, the Company has no intentions of repatriating the cash in its foreign bank accounts. If the Company decides to repatriate the cash in the foreign bank accounts, it may experience difficulty in doing so in a timely manner. The Company may also be exposed to foreign currency fluctuations and taxes if it repatriates these funds.

Investments

At June 30, 2012 and December 31, 2011, the Company’s short-term and long-term investments consisted of pre-refunded municipal bonds, U.S. government agency bonds, and AA or higher rated corporate bonds all classified as held-to-maturity.

At June 30, 2012, the Company had invested $14.6 million in pre-refunded municipal bonds and taxable bond funds, $16.0 million in U.S. government agency bonds and $7.6 million in AA rated or higher corporate bonds. The income and principal from the pre-refunded municipal bonds are secured by an irrevocable trust of U.S. Treasury securities. The bonds, classified as short-term investments, have original maturities greater than 90 days and mature in less than one year. At June 30, 2012, the Company had $1.1 million classified as long-term investment securities. The bonds classified as long-term investments have maturities greater than one year but less than two years. The Company’s bonds are recorded at the purchase price and carried at amortized cost. The net unrealized gains were $6 at June 30, 2012. Approximately 13% of the Company’s bonds were protected by bond default insurance at June 30, 2012.

At December 31, 2011, the Company had invested $23.6 million in pre-refunded municipal bonds, $18.3 million in U.S. government agency bonds, and $7.5 million in AA rated or higher corporate bonds, and classified $7.2 million as long-term investment securities.

The Company categorizes its financial instruments within a fair value hierarchy established in accounting and disclosures for fair value measurements. The fair value hierarchy is described under the Fair Value of Financial Instruments in Note 2. For the Level 2 investments, the Company uses quoted prices of similar assets in active markets.

Cash equivalents and investments measured at fair value were as follows at June 30, 2012 and December 31, 2011:

	June 30, 2012								December 31, 2011
	Level 1		Level 2		Level 3		Total		Level 1		Level 2		Level 3		Total
Cash equivalents:
Money market funds	$	13,629	$	0	$	0	$	13,629	$	2,390	$	0	$	0	$	2,390
Investments:
US government agency bonds		0		16,019		0		16,019		0		18,256		0		18,256
Municipal bonds		0		14,611		0		14,611		0		23,616		0		23,616
Corporate debt securities		0		7,604		0		7,604		0		7,550		0		7,550
Total	$	13,629	$	38,234	$	0	$	51,863	$	2,390	$	49,422	$	0	$	51,812

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Earnings per Share (Tables)

6 Months Ended

Jun. 30, 2012

Earnings per Share [Abstract]

Computation of basic and diluted earnings per share

The following table is the computation of basic and diluted earnings per share:

	Three Months Ended June 30,						Six Months Ended June 30,
	2012			2011			2012			2011
Basic Earnings Per Share computation:
Numerator:
Net loss	($	137	)	($	215	)	($	1,248	)	($	560	)
Net loss attributable to noncontrolling interests		(334	)		(240	)		(687	)		(467	)
Net income (loss) attributable to PCTEL, Inc .	$	197		$	25		($	561	)	($	93	)
Less: adjustments to redemption value of noncontrolling interests		(526	)		(93	)		(648	)		(656	)
Net loss available to common shareholders	($	329	)	($	68	)	($	1,209	)	($	749	)
Denominator:
Common shares outstanding		17,404			17,355			17,317			17,259
Earnings per common share - basic
Net loss available to common shareholders	($	0.02	)	($	0.00	)	($	0.07	)	($	0.04	)
Diluted Earnings Per Share computation:
Numerator:
Net loss	($	137	)	($	215	)	($	1,248	)	($	560	)
Net loss attributable to noncontrolling interests		(334	)		(240	)		(687	)		(467	)
Net income (loss) attributable to PCTEL, Inc .	$	197		$	25		($	561	)	($	93	)
Less: adjustments to redemption value of noncontrolling interests		(526	)		(93	)		(648	)		(656	)
Net loss available to common shareholders	($	329	)	($	68	)	($	1,209	)	($	749	)
Denominator:
Common shares outstanding		17,404			17,355			17,317			17,259
Restricted shares and performance shares subject to vesting		*			*			*			*
Common stock option grants		*			*			*			*
Total shares		17,404			17,355			17,317			17,259
Earnings per common share - diluted
Net loss available to common shareholders	($	0.02	)	($	0.00	)	($	0.07	)	($	0.04	)

* As denoted by “*” in the table above, the weighted average common stock option grants, performance shares and restricted shares of 229,000 and 389,000 for the three and six months ended June 30, 2012, and 418,000 and 454,000 for the three and six months ended June 30, 2011, respectively, were excluded from the calculations of diluted net loss per share since their effects are anti-dilutive.

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Income Taxes

6 Months Ended

Jun. 30, 2012

Income Taxes [Abstract]

Income Taxes

12. Income Taxes

The Company recorded an income tax benefit of $0.4 million for the six months ended June 30, 2012. The tax benefit for the six months ended June 30, 2012 differs from the statutory rate of 34% primarily because of the noncontrolling interest in PCTEL Secure and state income taxes.

The Company recorded an income tax benefit of $0.2 million in the six months ended June 30, 2011. The tax benefit for the six months ended June 30, 2011 differs from the statutory rate of 34% primarily because of the noncontrolling interest in PCTEL Secure, as well as a rate change for deferred taxes recorded as a discreet item in the first quarter of 2011.

The Company’s valuation allowance against its deferred tax assets was $0.7 million at June 30, 2012 and December 31, 2011. On a regular basis, the Company evaluates the recoverability of deferred tax assets and the need for a valuation allowance. Such evaluations involve the application of significant judgment. The Company considers multiple factors in its evaluation of the need for a valuation allowance. While the Company recorded a net loss during the six months ended June 30, 2012, the Company’s long-term forecasts continue to support the realization of its deferred tax assets. The Company’s domestic deferred tax assets have a ratable reversal pattern over 15 years. The carry forward rules allow for up to a 20 year carry forward of net operating losses (“NOL”) to future income that is available to realize the deferred tax assets. The combination of the deferred tax asset reversal pattern and carry forward period yields a 27.5 year average period over which future income can be utilized to realize the deferred tax assets.

The Company’s gross unrecognized tax benefit was $1.2 million both at June 30, 2012 and December 31, 2011. The Company believes that it is reasonably possible that its unrecognized tax benefits related to research credits could decrease by approximately $0.7 million in the next 12 months as a result of settlements, lapses of statutes of limitations and other adjustments.

The Company files a consolidated federal income tax return, income tax returns with various states, and foreign income tax returns in various foreign jurisdictions. The Company’s federal and state income tax years, with limited exceptions, are closed through 2007.

For the period ended June 30, 2012, PCTEL Secure was a pass-through entity for income tax purposes. The Company recognized its share of PCTEL Secure’s taxable income or loss based on its ownership interest. As of the mandatory call closing on July 2, 2012, PCTEL Secure became a disregarded entity.

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Acquisitions

6 Months Ended

Jun. 30, 2012

Acquisitions [Abstract]

Acquisitions

8. Acquisitions

Purchase of assets from Envision Wireless, Inc.

On October 25, 2011, the Company purchased certain assets from Envision Wireless Inc. (“Envision”), an engineering services business based in Melbourne, Florida. The engineering service business (“NES”) focuses on the radio frequency (“RF”) issues pertaining to in-building coverage and capacity and its target market is relevant to the Company’s antenna and scanning receiver businesses. NES provides value-added analysis of collected data to public cellular carriers, network infrastructure providers, and real estate companies. The key employees of Envision became employees of the Company. Envision revenues were approximately $2.4 million for the year ended December 31, 2010. The pro-forma effect on the financial results of the Company as if the acquisition had taken place on January 1, 2011 is not significant.

The Company paid cash consideration of $1.5 million to acquire customer relationships, accounts receivable and fixed assets. The consideration was determined based on the fair value of the intangible assets modeled at the time of the negotiation, which were updated at the time of closing. With the acquisition of assets from Envision, the Company entered into a lease for a 1,624 square foot facility used for sales activities in Melbourne, Florida. The term of the lease is through October 2012. The cash consideration paid in connection with the acquisition was provided from the Company’s existing cash. The acquisition related costs related to this asset purchase were not significant to the Company’s consolidated financial statements.

The intangible assets are being amortized for book and tax purposes. At the date of the acquisition, the weighted average book amortization period of the intangible assets acquired was 5.0 years. The Company estimated the fair value (and remaining useful lives) of the assets and liabilities.

The following is the allocation of the purchase price for the assets from Envision at the date of the acquisition:

Tangible assets:
Accounts receivable	$	300
Fixed assets		129
Total current assets		429
Intangible assets:
Customer relationships		500
Trade names		126
Backlog		20
Non-compete		217
Goodwill		161
Total intangible assets		1,024
Total assets		1,453
Accrued liabilities		3
Net assets acquired	$	1,450

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Commitments and Contingencies (Details) (USD $) In Thousands, unless otherwise specified	Jun. 30, 2012
Future minimum rental payments
2012	$ 261
2013	638
2014	571
2015	574
2016	542
Thereafter	1,524
Future minimum lease payments	$ 4,110

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Balance Sheet Information

6 Months Ended

Jun. 30, 2012

Basis of Presentation/Balance Sheet Information [Abstract]

Balance Sheet Information

6. Balance Sheet Information

Accounts Receivable and Allowance for Doubtful Accounts

Accounts receivable are recorded at invoiced amount with standard net terms that range between 30 and 60 days. The Company extends credit to its customers based on an evaluation of a customer’s financial condition and collateral is generally not required. The Company maintains an allowance for doubtful accounts for estimated uncollectible accounts receivable. The allowance is based on the Company’s assessment of known delinquent accounts, historical experience, and other currently available evidence of the collectability and the aging of accounts receivable. The Company’s allowance for doubtful accounts was $0.1 million at June 30, 2012 and at December 31, 2011. The provision for doubtful accounts is included in sales and marketing expense in the condensed consolidated statements of operations.

Inventories

Inventories are stated at the lower of cost or market and include material, labor and overhead costs using the first-in, first-out (“FIFO”) method of costing. Inventories as of June 30, 2012 and December 31, 2011 were composed of raw materials, sub-assemblies, finished goods and work-in-process. The Company had consigned inventory with customers of $1.0 million at June 30, 2012 and $0.9 million at December 31, 2011, respectively. The Company records allowances to reduce the value of inventory to the lower of cost or market, including allowances for excess and obsolete inventory. The allowance for inventory losses was $1.6 million and $1.5 million at June 30, 2012 and December 31, 2011, respectively.

Inventories consisted of the following at June 30, 2012 and December 31, 2011:

	June 30, 2012		December 31, 2011
Raw materials	$	9,547	$	10,573
Work in process		535		476
Finished goods		3,646		2,862
Inventories, net	$	13,728	$	13,911

Prepaid and Other Current Assets

Prepaid assets are stated at cost and are amortized over the useful lives (up to one year) of the assets.

Property and Equipment

Property and equipment are stated at cost and are depreciated using the straight-line method over the estimated useful lives of the assets. The Company depreciates computer equipment over three to five years, office equipment, manufacturing and test equipment, and motor vehicles over five years, furniture and fixtures over seven years, and buildings over 30 years. Leasehold improvements are amortized over the shorter of the corresponding lease term or useful life. Depreciation expense and gains and losses on the disposal of property and equipment are included in cost of sales and operating expenses in the condensed consolidated statements of operations. Maintenance and repairs are expensed as incurred.

Property and equipment consists of the following at June 30, 2012 and December 31, 2011:

	June 30, 2012			December 31, 2011
Building	$	6,207		$	6,207
Computers and office equipment		9,108			7,962
Manufacturing and test equipment		9,122			8,831
Furniture and fixtures		1,183			1,169
Leasehold improvements		301			230
Motor vehicles		27			27
Total property and equipment		25,948			24,426
Less: Accumulated depreciation and amortization		(13,602	)		(12,606	)
Land		1,770			1,770
Property and equipment, net	$	14,116		$	13,590

Liabilities

Accrued liabilities consist of the following at June 30, 2012 and December 31, 2011:

	June 30, 2012		December 31, 2011
Inventory receipts	$	1,183	$	1,457
Paid time off		1,052		940
Payroll, bonuses, and other employee benefits		454		3,015
Warranties		277		249
Employee stock purchase plan		256		232
Professional fees		218		197
Real estate taxes		154		159
Deferred revenues		116		78
Due to Sparco shareholders		3		198
Other		487		567
Total	$	4,200	$	7,092

Long-term liabilities consist of the following:

	June 30, 2012		December 31, 2011
Executive deferred compensation plan	$	1,513	$	1,272
Income taxes		825		825
Deferred rent		64		42
Deferred revenues		7		5
	$	2,409	$	2,144

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PCTEL Secure

6 Months Ended

Jun. 30, 2012

PCTEL Secure [Abstract]

PCTEL Secure

7. PCTEL Secure

On January 5, 2011, the Company formed PCTEL Secure LLC (“PCTEL Secure”), a joint venture limited liability company, with Eclipse Design Technologies, Inc. (“Eclipse”). PCTEL Secure designs Android-based, secure communication products. The Company contributed $2.5 million in cash on the formation of the joint venture in return for 51% ownership of the joint venture. In return for 49% ownership of the joint venture, Eclipse contributed $2.4 million of intangible assets in the form of intellectual property and a services agreement, including an assembled workforce, to provide services.

The initial capitalization of PCTEL Secure was $4.9 million, consisting of $2.5 million of cash, $1.1 million of in-process research and development, $0.8 million for non-compete agreements, and $0.5 million for service agreements. The values for the intangible assets were the fair values of the intangible assets modeled at the time of execution of the agreements. The intangible assets are being amortized for book purposes, but are not deductible for tax purposes. At the date of acquisition, the weighted average amortization period of the intangible assets acquired was 2.4 years. The Company estimated the fair value (and remaining useful lives) of the assets.

Based on review of accounting rules for consolidation, the Company concluded that (a) it has financial control of PCTEL Secure as it held two of the three board seats (and three as of July 2, 2012) and (b) Eclipse’s rights under the agreements are protective rights that do not override the presumption that the majority-owned subsidiary should be consolidated. Therefore, the Company has consolidated the financial results of PCTEL Secure into the Company’s consolidated financial statements for the three and six months ended June 30, 2012 and 2011.

The Company provides services to PCTEL Secure at cost for facilities, financial services, general and administrative services, order management, manufacturing and distribution, and marketing services. The term of the Company’s service agreement is through December 31, 2013, with one year extensions thereafter as agreed by the parties. The Company also entered into a line of credit agreement with PCTEL Secure. Under the terms of the line of credit agreement, the Company agreed to lend PCTEL Secure up to $4.0 million at an 8% fixed interest rate. The maturity date for this agreement is June 30, 2014. There were no borrowings under this line of credit as of June 30, 2012.

The limited liability company agreement of PCTEL Secure (“LLC Agreement”) provided several mechanisms for the orderly transition of the Company’s ownership from 51% to 100%. Since the execution of the LLC Agreement, the Company and Eclipse have changed PCTEL Secure’s business model from selling mobile phones with secure software embedded to licensing its proprietary secure software to third parties for integration on their devices. While the cash flow does not change with the new licensing business model, the revenue decreases dramatically because the licensing royalty per unit is significantly less than the sales price per unit of an entire secure phone. The formulas set forth in the LLC Agreement used to calculate the enterprise value of PCTEL Secure (“EV”) for the purpose of the orderly transition of ownership through call and put rights are multiples of revenue and backlog. Thus the most likely value of Eclipse’s put right and the Company’s call rights were the minimum value expressed in the formula. Based on this model change, the Company and Eclipse agreed to modify the agreement in a first amendment to the LLC Agreement effective December 31, 2011 (“LLC Amendment”).

The features of the LLC Agreement, as amended by the LLC Amendment, are summarized as follows:

The Company’s first call right: The Company exercised its first call right on March 30, 2012 in accordance with the provision of the LLC Agreement requiring Eclipse to sell to the Company a 19% membership interest in PCTEL Secure for a price of $0.9 million. The closing date for the purchase was May 29, 2012.

Eclipse put right: In the event that the Company did not exercise its first call right, Eclipse had a put right pursuant to which Eclipse could require the Company to purchase 19% of the membership interests in PCTEL Secure; however, such put right has been rendered ineffective because the Company exercised its first call right.

Mandatory call right: The Company was obligated to purchase from Eclipse all remaining PCTEL Secure membership interests held by Eclipse if a baseline product was delivered by March 31, 2012 and passed a defined acceptance test. This mandatory call would have expired if the baseline product was not delivered by March 31, 2012 or the baseline product was determined by the designated arbiter to have deficiencies after a second round of acceptance testing. The baseline product was delivered by such date, and passed the defined acceptance tests. The Company gave notice of acceptance in June 2012 and purchased all remaining membership interests held by Eclipse on July 2, 2012 at the mandatory call price of $0.8 million.

The Company’s second call right: This call right would have been exercisable by the Company if the mandatory call expired unexercised. It terminated on December 31, 2013. The Company’s second call price is based on the EV, which was reduced from $4.9 million to $2.66 million by the LLC Amendment. This translates into a reduction of Eclipse’s remaining 30% of the membership interests from $1.5 million to $0.8 million. The exercise of the mandatory call right rendered the second call right ineffective.

The Company’s third call right: If the second call right was not exercised, and after 8 months from the December 31, 2013 expiration date Eclipse failed to complete a sale of its membership interests to a third party, then the Company had the right to purchase Eclipse’s membership interests using the EV calculated at the expiration of the second call right. The exercise of the mandatory call right rendered the third call right ineffective.

Eclipse identified an employee of PCTEL Secure and two contractors for Eclipse as key contributors of services. Eclipse entered into cash bonus arrangements with the three key contributors. The bonus agreements granted these key contributors the right for each to receive a cash bonus from the net proceeds received by Eclipse upon exercise of Eclipse’s put right, the Company’s second call right, or the Company’s third call right, which results in a qualifying sale of Eclipse’s membership interests in PCTEL Secure. Participation in the net proceeds paid to Eclipse from a qualifying sale of Eclipse’s membership interests is equivalent to each key contributor having been a 5% owner of PCTEL Secure. The Company determined that the qualifying sale of Eclipse’s membership interests was probable upon the date of formation, January 5, 2011. The Company has control over the entity based on its ownership position and number of board seats. PCTEL has the ability to exercise the call rights based on its available cash and investments and lack of indebtedness. The development program undertaken within PCTEL Secure is part of the Company’s strategic growth strategy, and it was the Company’s intent to acquire all membership interests in PCTEL Secure for the products it was creating. The bonuses were paid to the key contributors by Eclipse subsequent to the Company’s exercise of the mandatory call right on July 2, 2012.

The Company recorded $0 and $0.1 million of compensation expense for share-based payments in accordance with accounting for stock compensation for the three key contributors of PCTEL Secure referenced above during the three months ended June 30, 2012 and 2011. The Company recorded $0.1 million of compensation expense for share-based payments in accordance with accounting for stock compensation for the three key contributors of PCTEL Secure referenced above during the six months ended June 30, 2012 and 2011, respectively. For the key contributors, the Company recorded the pro-rata portion of the total expense of $0.4 million recognized over the service period ending June 30, 2012. The service period was based on the exercise of the first call right in May 2012 and the irrevocable exercise of the mandatory call right in June 2012 for the purchase of the outstanding membership interests in PCTEL Secure on July 2, 2012. The fair value of the bonus amounts was based on 15% of the EV of $2.66 million. Since the Company is a noncontributing investor to the share-based payment arrangements, the Company recognized income equal to the amount that its interest in PCTEL Secure’s equity increased as a result of the disproportionate funding of the compensation costs. This amount is included in other income, net in the condensed consolidated statements of operations for the six months ended June 30, 2012 and for the three and six months ended June 30, 2011.

PCTEL Secure incurred losses of $0.8 million and $1.5 million for the three and six months ended June 30, 2012, respectively. PCTEL Secure incurred losses of $0.5 million and $1.0 million for the three and six months ended June 30, 2011, respectively. For 2011 and through May 2012, the allocation of PCTEL Secure’s losses were based on PCTEL’s 51% membership interest. In June, the allocation of losses was based on its 70% membership interest. The Company recorded approximately $0.3 million and $0.7 million as net loss attributable to noncontrolling interest for the three and six months ended June 30, 2012. The Company recorded $0.2 million and $0.5 million as net loss attributable to noncontrolling interest for the three and six months ended June 30, 2011. See the segment information in Note 13 for information related to the financial results of PCTEL Secure. The noncontrolling equity on the balance sheet reflects Eclipse’s share of the equity of PCTEL Secure. The noncontrolling equity includes permanent equity of $0.5 million and the redeemable equity of $0.8 million. The redeemable equity is reflected in the mezzanine section of the balance sheet. At June 30, 2012, the redeemable equity consisted of the $0.8 million fair value for the mandatory call right. At December 31, 2011, the redeemable equity consisted of the $0.9 million fair value of the first call right and the $0.8 million fair value for the mandatory call right.

The summary of noncontrolling interest during the six months ended June 30, 2012 is as follows:

	Noncontrolling Interest
	Permanent		Redeemable			Total
Balance at December 31, 2011	$	531	$	1,731		$	2,262
Share-based payments for PCTEL Secure		0		39			39
Purchase of 19% membership interest		0		(931	)		(931	)
Adjustment to temporary equity for PCTEL		0		648			648
Net loss attributable to noncontrolling interest		0		(687	)		(687	)
Balance at June 30, 2012	$	531	$	800		$	1,331

During the six months ended June 30, 2012, the share-based payment expense associated with the awards to key contributors is credited to redeemable equity. Since all noncontrolling interest was recorded as redeemable equity, the Company recorded a $0.6 million adjustment to retained earnings during the six months ended June 30, 2012.

PCTEL paid for the memberships interests in May 2012 and July 2012 from its existing cash. With the purchase of the final 30% interest in July 2012, PCTEL Secure became a wholly-owned subsidiary of PCTEL.

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Stock-Based Compensation

6 Months Ended

Jun. 30, 2012

Stock-Based Compensation [Abstract]

Stock-Based Compensation

9. Stock-Based Compensation

The condensed consolidated statements of operations include $0.9 million and $1.6 million of stock compensation expense for the three and six months ended June 30, 2012, respectively. Stock compensation expense for the three months ended June 30, 2012 consists of $0.8 million for restricted stock awards, and $0.1 million for stock option and stock purchase plan expenses. Stock compensation expense for the six months ended June 30, 2012 consists of $1.5 million for restricted stock awards, and $0.1 million for stock option and stock purchase plan expenses.

The condensed consolidated statements of operations include $1.0 million and $1.8 million of stock compensation expense for the three and six months ended June 30, 2011, respectively. Stock compensation expense for the three months ended June 30, 2011 consists of $0.9 million for restricted stock awards and $0.1 million for performance share awards, stock option and stock purchase plan expenses. Stock compensation expense for the six months ended June 30, 2011 consists of $1.6 million for restricted stock awards, $0.1 million for performance share awards, and $0.1 million for stock option and stock purchase plan expenses.

The Company did not capitalize any stock compensation expense during the three and six months ended June 30, 2012 or 2011. The Company did not issue any stock awards to employees or contributors of PCTEL Secure during the three and six months ended June 30, 2012 and 2011.

Total stock-based compensation is reflected in the condensed consolidated statements of operations as follows:

	Three Months Ended June 30,				Six Months Ended June 30,
	2012		2011		2012		2011
Cost of revenues	$	99	$	68	$	203	$	137
Research and development		149		156		289		312
Sales and marketing		128		157		257		338
General and administrative		567		608		891		1,023
Total	$	943	$	989	$	1,640	$	1,810

Restricted Stock – Service Based

The Company grants restricted shares as employee incentives as permitted under the Company’s 1997 Stock Plan, as amended and restated (“1997 Stock Plan”). In connection with the grant of restricted stock to employees, the Company records deferred stock compensation representing the fair value of the common stock on the date the restricted stock is granted. Stock-based compensation expense is recorded ratably over the vesting period of the applicable shares. These grants vest over various periods, but typically vest over four years.

For the three months ended June 30, 2012, the Company did not issue any restricted stock awards and recorded cancellations of 46,668 shares with grant date fair value of $0.3 million. For the six months ended June 30, 2012, the Company issued 229,950 shares of restricted stock with grant date fair value of $1.6 million and recorded cancellations of 52,656 shares with grant date fair value of $0.4 million.

For the three months ended June 30, 2012, 14,025 restricted shares vested with grant date fair value and intrinsic value of $0.1 million, respectively. For the six months ended June 30, 2012, 466,255 restricted shares vested with grant date fair value of $2.7 million and intrinsic value of $3.5 million.

For the three months ended June 30, 2011, the Company did not issue any restricted stock awards and recorded cancellations of 17,100 shares with grant date fair value of $0.1 million. For the six months ended June 30, 2011, the Company issued 154,750 shares of restricted stock with grant date fair value of $1.0 million and recorded cancellations of 22,425 shares with grant date fair value of $0.1 million.

For the three months ended June 30, 2011, 14,525 restricted shares vested with grant date fair value of $0.1 million and intrinsic value of $0.1 million. For the six months ended June 30, 2011, 396,221 restricted shares vested with grant date fair value of $2.5 million and intrinsic value of $2.9 million.

At June 30, 2012, total unrecognized compensation expense related to restricted stock was approximately $5.5 million, net of forfeitures to be recognized through 2016 over a weighted average period of 1.4 years.

The following table summarizes restricted stock activity for the six months ended June 30, 2012:

	Shares			Weighted Average Grant Date Fair Value
Unvested Restricted Stock Awards - December 31, 2011		1,122,296		$	5.90
Shares awarded		229,950			7.04
Performance share units converted to restricted stock awards		139,150			6.47
Shares vested		(466,255	)		5.87
Shares cancelled		(52,656	)		6.70
Unvested Restricted Stock Awards - June 30, 2012		972,485		$	6.24

Stock Options

The Company may grant stock options to purchase common stock. The Company issues stock options with exercise prices no less than the fair value of the Company’s stock on the grant date. Employee stock options contain gradual vesting provisions, whereby 25% vest one year from the date of grant and thereafter in monthly increments over the remaining three years. The Board of Director stock options vest on the first anniversary of the grant year. Stock options may be exercised at any time prior to their expiration date or within ninety days of termination of employment, or such shorter time as may be provided in the related stock option agreement. Historically, the Company has granted stock options with a ten year life. Beginning with options granted in July 2010, the Company granted stock options with a seven year life. During 2012 and 2011, the Company awarded stock options to eligible new employees for incentive purposes.

The fair value of each unvested stock option was estimated on the date of grant using the Black-Scholes option valuation model. The Black-Scholes option valuation model was developed for use in estimating the fair value of traded options, which have no vesting restrictions and are fully transferable. In addition, option valuation models require the input of highly subjective assumptions including the expected stock price volatility and expected option life. Because the Company’s employee stock options have characteristics significantly different from those of traded options, and because changes in the subjective input assumptions can materially affect the fair value estimate, the existing models may not necessarily provide a reliable single measure of the fair value of the employee stock options.

During the three months and six months ended June 30, 2012 the Company issued 4,500 stock options with a weighted average grant date value of $2.77. The Company received proceeds of $25 from the exercise of 3,719 options during the three and six months ended June 30, 2012. The intrinsic value of these options exercised was $3. During the three and six months ended June 30, 2012, 96,802 and 216,350 options were cancelled or expired.

During the three months ended June 30, 2011 the Company issued 200 stock options with a weighted average grant date value of $3.20. During the six months ended June 30, 2011 the Company issued 4,000 stock options with a weighted average grant date value of $3.15. The Company received proceeds of $18 from the exercise of 2,500 options during the three and six months ended June 30, 2011. The intrinsic value of these options exercised was $1. During the three and six months ended June 30, 2011, respectively, 5,360 and 74,560 options were either forfeited or expired.

As of June 30, 2012, the unrecognized compensation expense related to the unvested portion of the Company’s stock options was approximately $32, net of estimated forfeitures to be recognized through 2016 over a weighted average period of 1.3 years.

The range of exercise prices for options outstanding and exercisable at June 30, 2012 was $5.50 to $11.84. The following table summarizes information about stock options outstanding under all stock plans at June 30, 2012:

	Options Outstanding			Options Exercisable
Range of Exercise Prices	Number Outstanding	Weighted Average Contractual Life (Years)	Weighted- Average Exercise Price	Number Exercisable	Weighted Average Exercise Price
$5.50 — $6.86	122,687	4.84	$6.64	111,598	$6.68
6.87 — 7.84	121,536	2.10	7.46	113,061	7.49
7.85 — 8.62	176,372	2.61	8.26	176,372	7.26
8.63 — 9.09	164,000	3.26	8.95	164,000	8.95
9.11 — 9.12	14,627	3.59	9.12	14,627	9.12
9.16 — 9.16	132,000	4.09	9.16	132,000	9.16
9.19 — 10.25	131,780	3.77	9.67	131,780	9.67
10.46 — 10.75	121,460	1.65	10.68	121,431	10.68
10.80 — 11.38	147,050	1.84	11.23	147,050	11.23
11.55 — 11.84	64,500	1.54	11.78	64,500	11.78
$5.50 — $11.84	1,196,012	2.93	$9.17	1,176,419	$9.22

The intrinsic value and contractual life of the options outstanding and exercisable at June 30, 2012 were as follows:

	Weighted Average Contractual Life (years)		Intrinsic Value
Options Outstanding		2.93	$	9
Options Exercisable		2.88	$	6

The intrinsic value is based on the share price of $6.47 at June 30, 2012.

The following table summarizes the stock option activity for the six months ended June 30, 2012:

	Options Outstanding			Weighted Average Exercise Price
Outstanding at December 31, 2011		1,411,581		$	9.02
Granted		4,500			7.15
Exercised		(3,719	)		6.72
Expired or Cancelled		(216,350	)		8.17
Outstanding at June 30, 2012		1,196,012		$	9.17
Exercisable at June 30, 2012		1,176,419		$	9.22

Performance Units

The Company grants performance units to certain executive officers. Shares are earned upon achievement of defined performance goals such as revenue and earnings. Certain performance units granted are subject to a service period before vesting. The fair value of the performance units issued is based on the Company’s stock price on the date the performance units are granted. The Company records expense for the performance units based on estimated achievement of the performance goals.

During the six months ended June 30, 2012, the Company granted 169,650 performance units with a grant date fair value of $1.2 million and cancelled 11,320 performance units with a grant date fair value of $79. During the six months ended June 30, 2012, 4,836 performance units vested with a grant date fair value of $33 and intrinsic value of $36. During the six months ended June 30, 2012, 139,150 performance units were converted to time-based restricted stock awards. The Company did not record expense for performance share awards during the six months ended June 30, 2012 because the Company does not expect the 2012 fiscal year targets associated with the performance shares to be met.

During the six months ended June 30, 2011, the Company granted 139,691 performance units with a grant date fair value of $1.0 million and cancelled 35,083 performance units with a grant date fair value of $0.4 million. During the six months ended June 30, 2011, 30,037 performance units vested with a grant date fair value of $290 and intrinsic value of $225, and 102,941 performance units were converted to time-based restricted stock awards.

Based on the Company’s evaluation of the performance targets, there was no unrecognized compensation expense related to the unvested performance units as of June 30, 2012.

The following table summarizes the performance share activity during the six months ended June 30, 2012:

	Shares			Weighted Average Grant Date Fair Value
Unvested Performance Units - December 31, 2011		132,906		$	6.48
Units awarded		169,650			7.00
Units vested		(4,836	)		6.75
Performance share units converted to restricted stock awards		(139,150	)		6.47
Units cancelled		(11,320	)		7.01
Unvested Performance Units - June 30, 2012		147,250		$	7.04

Restricted Stock Units

The Company grants restricted stock units as employee incentives as permitted under the Company’s 1997 Stock Plan. Employee restricted stock units are time-based awards and are amortized over the vesting period. At the vesting date, these units are converted to shares of common stock. These units vest over various periods, but typically vest over four years. The fair value of the restricted stock units issued is based on the Company’s stock price on the date the restricted stock units are granted.

The Company issued 5,000 time-based restricted stock units with a fair value of $35 to employees during the six months ended June 30, 2012. During the six months ended June 30, 2012, 2,600 restricted stock units vested with a grant date fair value of $16 and intrinsic value of $20.

No time-based restricted stock units were granted or vested during the three or six months ended June 30, 2011. The Company issued 4,400 time-based restricted stock units with a fair value of $28 to employees during the six months ended June 30, 2011. During the first quarter of 2011, 1,500 restricted stock units vested with a grant date fair value of $9 and intrinsic value of $11.

As of June 30, 2012, the unrecognized compensation expense related to the unvested portion of the Company’s restricted stock units was approximately $100, to be recognized through 2016 over a weighted average period of 1.6 years.

The following table summarizes the restricted stock unit activity during the six months ended June 30, 2012:

	Shares			Weighted Average Grant Date Fair Value
Unvested Restricted Stock Units - December 31, 2011		10,150		$	6.28
Units awarded		5,000			7.04
Units vested		(2,600	)		6.33
Unvested Restricted Stock Units - June 30, 2012		12,550		$	6.58

Employee Stock Purchase Plan (“ESPP”)

The ESPP enables eligible employees to purchase common stock at the lower of 85% of the fair market value of the common stock on the first or last day of each offering period. Each offering period is six months. The Company received proceeds of $0.3 million from the issuance of 48,032 shares under the ESPP in February 2012 and received proceeds of $0.3 million from the issuance of 54,751 shares under the ESPP in February 2011.

Based on the 15% discount and the fair value of the option feature of this plan, this plan is considered compensatory. Compensation expense is calculated using the fair value of the employees’ purchase rights under the Black-Scholes model.

The Company calculated the fair value of each employee stock purchase grant on the date of grant using the Black-Scholes option-pricing model using the following assumptions:

	June 30,
	2012			2011
Dividend yield		1.8	%		None
Risk-free interest rate		0.2	%		0.3	%
Expected volatility		51	%		52	%
Expected life (in years)		0.5			0.5

The Company issued its first quarterly dividend in November 2011 and plans to continue to issue quarterly dividends of $0.03 per share. The dividend yield rate was calculated by dividing the Company’s annual dividend by the closing price on the grant date. The Company used a dividend yield of “None” in the valuation model for stock options issued through the third quarter 2011. Until November 2011, the Company had paid one cash dividend in May 2008, which was a special dividend as a partial distribution of the proceeds received from the sale of the Company’s Mobility Solutions Group. The risk-free interest rate was based on the U.S. Treasury yields with a remaining term that approximates the expected life of the options granted. The dividend yield rate is calculated by dividing the Company’s annual dividend by the closing price on the grant date. The Company calculates the volatility based on a five-year historical period of the Company’s stock price. The expected life used is based on the offering period.

Short Term Bonus Incentive Plan (“STIP”)

For the Company’s 2011 Short Term Incentive Plan (“STIP”), all bonuses were paid in cash in February 2012. Bonuses related to the Company’s 2010 STIP were paid 50% in cash and 50% in the Company’s common stock to executives, and 100% in cash to non-executives. The shares earned under the plan were issued in the first quarter following the end of the fiscal year. In March 2011, the Company issued 48,345 shares, net of shares withheld for payment of withholding tax under the 2010 STIP.

Employee Withholding Taxes on Stock Awards

For ease in administering the issuance of stock awards, the Company holds back shares of vested restricted stock awards and short-term incentive plan stock awards for the value of the statutory withholding taxes. For each individual receiving a share award, the Company redeems the shares it computes as the value for the withholding tax and remits this amount to the appropriate tax authority. The Company paid $1.2 million for withholding taxes related to stock awards during the six months ended June 30, 2012 and 2011, respectively.

Stock Repurchases

The Company repurchases shares of common stock under share repurchase programs authorized by the Board of Directors. All share repurchase programs are announced publicly. On August 4, 2010, the Company’s Board of Directors authorized the repurchase of shares up to a value of $5.0 million. The Company completed its purchase of shares under this share repurchase program in September 2011. During 2011, the Company repurchased 405,628 shares for $2.6 million. No shares were repurchased during the six months ended June 30, 2012, and as of June 30, 2012, no additional shares may be repurchased under any share repurchase program.

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Segment, Customer and Geographic Information (Details) (USD $) In Thousands, unless otherwise specified	3 Months Ended		6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011
Result of operations by segments
REVENUES	$ 19,993	$ 19,109	$ 37,154	$ 37,343
COST OF REVENUES	11,323	10,105	21,306	20,118
GROSS PROFIT	8,670	9,004	15,848	17,225
OPERATING EXPENSES:
Research and development	2,789	2,973	5,596	5,955
Sales and marketing	2,580	2,601	5,096	5,210
General and administrative	2,655	2,999	5,407	5,716
Amortization of intangible assets	745	661	1,490	1,334
Total operating expenses	8,769	9,234	17,589	18,215
OPERATING LOSS	(99)	(230)	(1,741)	(990)
Other income, net	39	91	114	202
LOSS BEFORE INCOME TAXES	(60)	(139)	(1,627)	(788)
Expense (benefit) for income taxes	77	76	(379)	(228)
NET LOSS	(137)	(215)	(1,248)	(560)
Net loss attributable to noncontrolling interests	(334)	(240)	(687)	(467)
NET INCOME (LOSS) ATTRIBUTABLE TO PCTEL, INC.	197	25	(561)	(93)
PCTEL, Inc. [Member]
Result of operations by segments
REVENUES	19,993	19,109	0	37,343
COST OF REVENUES	11,323	10,105	0	20,118
GROSS PROFIT	8,670	9,004	0	17,225
OPERATING EXPENSES:
Research and development	2,215	2,651	4,531	5,357
Sales and marketing	2,573	2,546	5,082	5,112
General and administrative	2,656	2,996	5,389	5,682
Amortization of intangible assets	542	550	1,084	1,111
Total operating expenses	7,986	8,473	16,086	17,262
OPERATING LOSS	684	261	(238)	(37)
Other income, net	39	91	114	202
LOSS BEFORE INCOME TAXES	723	352	(124)	165
Expense (benefit) for income taxes	0	0	0	0
NET LOSS	723	352	(124)	165
Net loss attributable to noncontrolling interests	0	0	0	0
NET INCOME (LOSS) ATTRIBUTABLE TO PCTEL, INC.	723	352	(124)	165
PCTEL Secure [Member]
Result of operations by segments
REVENUES	0	0	0	0
COST OF REVENUES	0	0	0	0
GROSS PROFIT	0	0	0	0
OPERATING EXPENSES:
Research and development	574	322	1,065	598
Sales and marketing	7	55	14	98
General and administrative	(1)	3	18	34
Amortization of intangible assets	203	111	406	223
Total operating expenses	783	491	1,503	953
OPERATING LOSS	(783)	(491)	(1,503)	(953)
Other income, net	0	0	0	0
LOSS BEFORE INCOME TAXES	(783)	(491)	(1,503)	(953)
Expense (benefit) for income taxes	0	0	0	0
NET LOSS	(783)	(491)	(1,503)	(953)
Net loss attributable to noncontrolling interests	0	0	0	0
NET INCOME (LOSS) ATTRIBUTABLE TO PCTEL, INC.	(783)	(491)	(1,503)	(953)
Consolidating [Member]
Result of operations by segments
REVENUES	0	0	0	0
COST OF REVENUES	0	0	0	0
GROSS PROFIT	0	0	0	0
OPERATING EXPENSES:
Research and development	0	0	0	0
Sales and marketing	0	0	0	0
General and administrative	0	0	0	0
Amortization of intangible assets	0	0	0	0
Total operating expenses	0	0	0	0
OPERATING LOSS	0	0	0	0
Other income, net	0	0	0	0
LOSS BEFORE INCOME TAXES	0	0	0	0
Expense (benefit) for income taxes	77	76	(379)	(228)
NET LOSS	(77)	(76)	379	228
Net loss attributable to noncontrolling interests	(334)	(240)	(687)	(467)
NET INCOME (LOSS) ATTRIBUTABLE TO PCTEL, INC.	$ 257	$ 164	$ 1,066	$ 695

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Segment, Customer and Geographic Information (Details 2)	3 Months Ended		6 Months Ended		3 Months Ended		6 Months Ended		3 Months Ended		6 Months Ended		3 Months Ended		6 Months Ended		3 Months Ended		6 Months Ended		3 Months Ended		6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012 Europe, Middle East, & Africa [Member]	Jun. 30, 2011 Europe, Middle East, & Africa [Member]	Jun. 30, 2012 Europe, Middle East, & Africa [Member]	Jun. 30, 2011 Europe, Middle East, & Africa [Member]	Jun. 30, 2012 Asia Pacific [Member]	Jun. 30, 2011 Asia Pacific [Member]	Jun. 30, 2012 Asia Pacific [Member]	Jun. 30, 2011 Asia Pacific [Member]	Jun. 30, 2012 Other Americas [Member]	Jun. 30, 2011 Other Americas [Member]	Jun. 30, 2012 Other Americas [Member]	Jun. 30, 2011 Other Americas [Member]	Jun. 30, 2012 Customer A [Member]	Jun. 30, 2011 Customer A [Member]	Jun. 30, 2012 Customer A [Member]	Jun. 30, 2011 Customer A [Member]	Jun. 30, 2012 Customer B [Member]	Jun. 30, 2011 Customer B [Member]	Jun. 30, 2012 Customer B [Member]	Dec. 31, 2011 Customer B [Member]
Revenues to customers outside
Total Foreign sales	30.00%	36.00%	31.00%	39.00%	13.00%	19.00%	14.00%	21.00%	9.00%	10.00%	10.00%	10.00%	8.00%	7.00%	7.00%	8.00%	8.00%	10.00%	9.00%	8.00%	2.00%	10.00%	2.00%	7.00%

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Income Taxes (Details) (USD $)	3 Months Ended		6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011	Dec. 31, 2011
Income Taxes (Textual) [Abstract]
Income taxes benefit	$ 77,000	$ 76,000	$ (379,000)	$ (228,000)
Statutory rate			34.00%	34.00%
Effective income tax rate noncontrolling interest in PCTEL and change for deferred taxes				6.00%
Deferred tax assets	700,000		700,000		700,000
Domestic deferred tax assets ratable reversal pattern period	15 years
Operating Loss Carryforwards, Expiration Dates	The carry forward rules allow for up to a 20 year carry forward of net operating losses
Average period required to utilize future income	27 years 6 months
Gross unrecognized tax benefit	1,200,000		1,200,000		1,200,000
Decrease in unrecognized tax benefits			$ 700,000
Period Decrease in unrecognized tax benefits related to research credits			12 months

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Earnings Per Share (Details Textual)	3 Months Ended		6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011
Earnings per Share (Textual) [Abstract]
Antidilutive shares excluded	229,000	418,000	389,000	454,000

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Stock-Based Compensation (Details 1) (USD $)	3 Months Ended		6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011
Summary of restricted stock activity
Shares awarded, shares			229,950
Restricted Stock [Member]
Summary of restricted stock activity
Beginning balance, Shares			1,122,296
Beginning balance, Weighted average grant date fair value			$ 5.90
Ending balance, shares	972,485		972,485
Ending balance, Weighted average grant date fair value	$ 6.24		$ 6.24
Shares awarded, shares			229,950	154,750
Shares awarded, Weighted average grant date fair value			$ 7.04
Performance share units converted to restricted stock awards			139,150
Performance share units converted to restricted stock awards, Weighted average grant date fair value			$ 6.47
Shares vested	(14,025)	(14,525)	(466,255)	(396,221)
Shares vested, Weighted average grant date fair value			$ 5.87
Restricted stock awards cancellation	(46,668)	(17,100)	(52,656)	(22,425)
Shares cancelled, Weighted Average Grant Date Fair Value			$ 6.70

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Subsequent Events

6 Months Ended

Jun. 30, 2012

Subsequent Events [Abstract]

Subsequent Events

14. Subsequent Events

The Company has evaluated events and transactions occurring subsequent to June 30, 2012 through the date of this report. The following items occurred subsequent to June 30, 2012.

PCTEL Secure

On July 2, 2012, the Company purchased the remaining 30% membership interest in PCTEL Secure from Eclipse for $0.8 million. With the purchase of the final 30% interest, PCTEL Secure became a wholly-owned subsidiary of PCTEL.

Acquisition of TelWorx Communications LLC

On July 9, 2012, the Company, through PCTelWorx, Inc., its wholly-owned subsidiary (“PCTelWorx”), acquired substantially all of the assets of, and assumed certain specified liabilities of, TelWorx Communications LLC (“TelW”), TelWorx U.K. Limited (“TelW UK”), TowerWorx LLC (“TW”) and TowerWorx International, Inc. (“TW Intl”) (Tel W, TelW UK, TW and TW Intl are referred to below collectively as the “Sellers”), pursuant to an Asset Purchase Agreement dated as of July 9, 2012 among PCTEL, PCTelWorx, the Sellers and Tim and Brenda Scronce, the principal owners of the Sellers (the “Acquisition Agreement”). The business acquired designs and delivers RF system solutions, products, and technical services for SCADA, in-building wireless, defense, oil and gas, and rail markets, with traction in data centers, carrier markets and defense applications.

The purchase price was $16.5 Million in cash paid at the closing of the transaction, with a potential stock-based earn-out that would bring the total consideration to $18.0 Million. The earn-out is dependent on the achievement of certain Company-wide revenue and earnings goals in 2013. The cash consideration paid was provided from PCTEL's existing cash. The assets acquired consisted primarily of working capital (accounts receivable, inventory, accounts payable), fixed assets, intellectual property, and customer relationships. PCTelWorx will continue the employment of 46 employees of TelW and TW. The key managers of TelW and TW, who will remain as employees of PCTelWorx, have entered into employment arrangements that include a non-competition covenant during their employment and for twelve months thereafter. PCTelWorx has entered into a lease agreement for the continued use of the operating facility and offices where TelW is presently located in Lexington, North Carolina.

Restructuring

On July 9, 2012, the Company eliminated nine positions in Bloomingdale, Illinois as part of a manufacturing restructuring plan. The Company incurred $0.1 million of restructuring expense related to employee severance and employee related benefits.

Quarterly dividend

On July 25, 2012, the Company announced the declaration of its regular quarterly dividend of $0.03 per share on its common stock, payable August 15, 2012 to shareholders of record at the close of business on August 8, 2012.

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Balance Sheet Information (Tables)

6 Months Ended

Jun. 30, 2012

Basis of Presentation/Balance Sheet Information [Abstract]

Summary of Inventories

Inventories consisted of the following at June 30, 2012 and December 31, 2011:

	June 30, 2012		December 31, 2011
Raw materials	$	9,547	$	10,573
Work in process		535		476
Finished goods		3,646		2,862
Inventories, net	$	13,728	$	13,911

Summary of property and equipment

Property and equipment consists of the following at June 30, 2012 and December 31, 2011:

	June 30, 2012			December 31, 2011
Building	$	6,207		$	6,207
Computers and office equipment		9,108			7,962
Manufacturing and test equipment		9,122			8,831
Furniture and fixtures		1,183			1,169
Leasehold improvements		301			230
Motor vehicles		27			27
Total property and equipment		25,948			24,426
Less: Accumulated depreciation and amortization		(13,602	)		(12,606	)
Land		1,770			1,770
Property and equipment, net	$	14,116		$	13,590

Summary of accrued liabilities

Accrued liabilities consist of the following at June 30, 2012 and December 31, 2011:

	June 30, 2012		December 31, 2011
Inventory receipts	$	1,183	$	1,457
Paid time off		1,052		940
Payroll, bonuses, and other employee benefits		454		3,015
Warranties		277		249
Employee stock purchase plan		256		232
Professional fees		218		197
Real estate taxes		154		159
Deferred revenues		116		78
Due to Sparco shareholders		3		198
Other		487		567
Total	$	4,200	$	7,092

Summary of Long-term liabilities

Long-term liabilities consist of the following:

	June 30, 2012		December 31, 2011
Executive deferred compensation plan	$	1,513	$	1,272
Income taxes		825		825
Deferred rent		64		42
Deferred revenues		7		5
	$	2,409	$	2,144

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Acquisitions (Details Textual) (USD $) In Millions, unless otherwise specified	6 Months Ended	12 Months Ended
	Jun. 30, 2012 sqft	Dec. 31, 2011
Acquisitions (Textual) [Abstract]
Revenues of acquired company		$ 2.4
Total consideration	$ 1.5
Company entered into a lease facility used for sales activities	1,624
Weighted average book amortization period of the intangible assets.	5 years

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Balance Sheet Information (Details) (USD $) In Thousands, unless otherwise specified	Jun. 30, 2012	Dec. 31, 2011
Summary of Inventories
Raw materials	$ 9,547	$ 10,573
Work in process	535	476
Finished goods	3,646	2,862
Inventories, net	$ 13,728	$ 13,911

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Condensed Consolidated Statements of Comprehensive Loss (Unaudited) (USD $) In Thousands, unless otherwise specified	3 Months Ended		6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011
Condensed Consolidated Statements of Comprehensive Loss [Abstract]
NET LOSS	$ (137)	$ (215)	$ (1,248)	$ (560)
OTHER COMPREHENSIVE INCOME:
Foreign Currency Translation Adjustments	(15)	16	(12)	29
COMPREHENSIVE LOSS	(152)	(199)	(1,260)	(531)
Comprehensive loss attributable to noncontrolling interests	(334)	(240)	(687)	(467)
COMPREHENSIVE INCOME (LOSS) ATTRIBUTABLE TO PCTEL, INC.	$ 182	$ 41	$ (573)	$ (64)

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Earnings per Share

6 Months Ended

Jun. 30, 2012

Earnings per Share [Abstract]

Earnings per Share

3. Earnings per Share

The following table is the computation of basic and diluted earnings per share:

	Three Months Ended June 30,						Six Months Ended June 30,
	2012			2011			2012			2011
Basic Earnings Per Share computation:
Numerator:
Net loss	($	137	)	($	215	)	($	1,248	)	($	560	)
Net loss attributable to noncontrolling interests		(334	)		(240	)		(687	)		(467	)
Net income (loss) attributable to PCTEL, Inc .	$	197		$	25		($	561	)	($	93	)
Less: adjustments to redemption value of noncontrolling interests		(526	)		(93	)		(648	)		(656	)
Net loss available to common shareholders	($	329	)	($	68	)	($	1,209	)	($	749	)
Denominator:
Common shares outstanding		17,404			17,355			17,317			17,259
Earnings per common share - basic
Net loss available to common shareholders	($	0.02	)	($	0.00	)	($	0.07	)	($	0.04	)
Diluted Earnings Per Share computation:
Numerator:
Net loss	($	137	)	($	215	)	($	1,248	)	($	560	)
Net loss attributable to noncontrolling interests		(334	)		(240	)		(687	)		(467	)
Net income (loss) attributable to PCTEL, Inc .	$	197		$	25		($	561	)	($	93	)
Less: adjustments to redemption value of noncontrolling interests		(526	)		(93	)		(648	)		(656	)
Net loss available to common shareholders	($	329	)	($	68	)	($	1,209	)	($	749	)
Denominator:
Common shares outstanding		17,404			17,355			17,317			17,259
Restricted shares and performance shares subject to vesting		*			*			*			*
Common stock option grants		*			*			*			*
Total shares		17,404			17,355			17,317			17,259
Earnings per common share - diluted
Net loss available to common shareholders	($	0.02	)	($	0.00	)	($	0.07	)	($	0.04	)

* As denoted by “*” in the table above, the weighted average common stock option grants, performance shares and restricted shares of 229,000 and 389,000 for the three and six months ended June 30, 2012, and 418,000 and 454,000 for the three and six months ended June 30, 2011, respectively, were excluded from the calculations of diluted net loss per share since their effects are anti-dilutive.

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Stock-Based Compensation (Details Textual) (USD $)	1 Months Ended			3 Months Ended		6 Months Ended		12 Months Ended	1 Months Ended		3 Months Ended		6 Months Ended			3 Months Ended		6 Months Ended							3 Months Ended	6 Months Ended			1 Months Ended		6 Months Ended		1 Months Ended	6 Months Ended	12 Months Ended
	Feb. 29, 2012	Mar. 31, 2011	Feb. 28, 2011	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011	Dec. 31, 2010	Feb. 29, 2012 Employee Stock Purchase Plan [Member]	Feb. 28, 2011 Employee Stock Purchase Plan [Member]	Jun. 30, 2012 Restricted Stock [Member]	Jun. 30, 2011 Restricted Stock [Member]	Jun. 30, 2012 Restricted Stock [Member]	Jun. 30, 2011 Restricted Stock [Member]	Dec. 31, 2011 Restricted Stock [Member]	Jun. 30, 2012 Stock Options [Member]	Jun. 30, 2011 Stock Options [Member]	Jun. 30, 2012 Stock Options [Member]	Jun. 30, 2011 Stock Options [Member]	Jun. 30, 2012 Time-Based Restricted Stock Units [Member]	Jun. 30, 2011 Time-Based Restricted Stock Units [Member]	Jun. 30, 2012 Performance Units [Member]	Dec. 31, 2011 Performance Units [Member]	Jun. 30, 2011 Performance Units [Member]	Jun. 30, 2012 Restricted Stock Units [Member]	Jun. 30, 2012 Restricted Stock Units [Member]	Jun. 30, 2011 Restricted Stock Units [Member]	Dec. 31, 2011 Restricted Stock Units [Member]	Feb. 29, 2012 Short Term Bonus Incentive Plan [Member]	Mar. 31, 2011 Short Term Bonus Incentive Plan [Member]	Jun. 30, 2012 Employee Withholding Taxes on Stock Awards [Member]	Jun. 30, 2011 Employee Withholding Taxes on Stock Awards [Member]	Aug. 31, 2010 Stock Repurchases [Member]	Jun. 30, 2012 Stock Repurchases [Member]	Dec. 31, 2011 Stock Repurchases [Member]
Stock Based Compensation (Additional Textual) [Abstract]
Share-based expense				$ 900,000	$ 1,000,000	$ 39,000	$ 60,000				$ 800,000	$ 900,000	$ 1,500,000	$ 1,600,000		$ 100,000	$ 100,000	$ 100,000	$ 100,000			$ 100,000		$ 100,000	$ 0
Grants vesting period													4 years													4 years
Restricted stock awards cancellation											46,668	17,100	52,656	22,425								(11,320)		(35,083)
Grant date fair value of restricted stock canceled											300,000	100,000	400,000	100,000								79,000		400,000
Restricted stock awards issued						229,950							229,950	154,750						5,000	4,400	169,650				4,000
Shares, other than options, vested											14,025	14,525	466,255	396,221							0	4,836		30,037		2,600	1,500
Grant date fair value of restricted stock vested							290,000				100,000	100,000	2,700,000	2,500,000								33,000	2,900,000			16,000	9,000
Restricted shares vested grant date intrinsic value											100,000	100,000	3,500,000	2,900,000								36,000		225,000		20,000	11,000
Unrecognized compensation expense											5,500,000		5,500,000			32,000		32,000				0			100,000	100,000
Weighted average period											1 year 4 months 24 days					1 year 3 months										1 year 7 months 6 days
Employee stock options vesting provisions, description																		25% vest one year from the date of grant and thereafter in monthly increments over the remaining three years
Percent of options vested																		25.00%
Period of options vested																		1 year
Options vested in remaining period																		3 years
Period of termination of employment																		90 days
Options granted						4,500										4,500	200	4,500	4,000		0
Weighted Average Exercise Price Granted																$ 2.77	$ 3.20	$ 2.77	$ 3.15
Proceeds from options exercised																25,000	18,000	25,000	18,000
Option exercised						(3,719)										3,719	2,500	3,719	2,500
Intrinsic value																3,000	1,000	3,000	1,000
Options Outstanding Expired or Cancelled						(216,350)										96,802	5,360	216,350	74,560
Stock awards cancellation											972,485		972,485		1,122,296							147,250	132,906		12,550	12,550		10,150
Performance share units converted to restricted stock awards													(139,150)									(139,150)		102,941
Options issued									48,032	54,751
Fair value of options issued																				35,000	28,000
Percentage of bonus in cash																													100.00%	50.00%
Percentage of common stock issued to executives as bonus		50.00%																											0.00%
Percentage of bonus in cash to non-executives																													100.00%	100.00%
Share issued for payment of withholding tax																														48,345
Payment of withholding taxes related to stock awards																															1,200,000	1,200,000
Authorized repurchase of shares																																	5,000,000
Repurchase of shares																																		0	405,628
Repurchase of shares, Amount																																			2,600,000
Additional repurchase of shares																																		0
Stock Based Compensation (Textual) [Abstract]
Stock options granted period						10 years		7 years
Lower Range of Exercise Prices						$ 5.50
Upper Range of Exercise Prices						$ 11.84
Intrinsic value based on share price				$ 6.47		$ 6.47
Percentage of fair market value to determine purchase price						85.00%
Proceeds of from issuance of shares under ESPP	$ 300,000		$ 300,000
Rate of discount on fair market value of common stock under ESPP						15.00%
Dividend per share to be declared				$ 0.03		$ 0.03

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PCTEL Secure (Tables)

6 Months Ended

Jun. 30, 2012

PCTEL Secure [Abstract]

Summary of Noncontrolling Interest

The summary of noncontrolling interest during the six months ended June 30, 2012 is as follows:

	Noncontrolling Interest
	Permanent		Redeemable			Total
Balance at December 31, 2011	$	531	$	1,731		$	2,262
Share-based payments for PCTEL Secure		0		39			39
Purchase of 19% membership interest		0		(931	)		(931	)
Adjustment to temporary equity for PCTEL		0		648			648
Net loss attributable to noncontrolling interest		0		(687	)		(687	)
Balance at June 30, 2012	$	531	$	800		$	1,331

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Goodwill and Intangible Assets (Details) (USD $) In Thousands, unless otherwise specified	Jun. 30, 2012	Dec. 31, 2011
Summary of other intangible assets
Cost	$ 30,654	$ 30,654
Accumulated Amortization	22,812	21,322
Net Book Value	7,842	9,332
Customer contracts and relationships [Member]
Summary of other intangible assets
Cost	17,263	17,263
Accumulated Amortization	11,501	10,554
Net Book Value	5,762	6,709
Patents and technology [Member]
Summary of other intangible assets
Cost	7,408	7,408
Accumulated Amortization	6,462	6,223
Net Book Value	946	1,185
Trademarks and trade names [Member]
Summary of other intangible assets
Cost	2,729	2,729
Accumulated Amortization	2,419	2,361
Net Book Value	310	368
Other [Member]
Summary of other intangible assets
Cost	3,254	3,254
Accumulated Amortization	2,430	2,184
Net Book Value	$ 824	$ 1,070

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Segment, Customer and Geographic Information

6 Months Ended

Jun. 30, 2012

Segment, Customer and Geographic Information [Abstract]

Segment, Customer and Geographic Information

13. Segment, Customer and Geographic Information

The Company operates in two segments for reporting purposes. Beginning with the formation of PCTEL Secure in January 2011, the Company reports the financial results of PCTEL Secure as a separate operating segment. The Company’s chief operating decision maker uses the profit and loss results and the assets of the segments in deciding how to allocate resources and assess performance between the segments.

The results of operations by segment are as follows for the three and six months ended June 30, 2012 and 2011:

	Three Months Ended June 30, 2012											Six Months Ended June 30, 2012
	PCTEL		PCTEL Secure			Consolidating			Total			PCTEL			PCTEL Secure			Consolidating			Total
REVENUES	$	19,993	$	0		$	0		$	19,993		$	37,154		$	0		$	0		$	37,154
COST OF REVENUES		11,323		0			0			11,323			21,306			0			0			21,306
GROSS PROFIT		8,670		0			0			8,670			15,848			0			0			15,848
OPERATING EXPENSES:
Research and development		2,215		574			0			2,789			4,531			1,065			0			5,596
Sales and marketing		2,573		7			0			2,580			5,082			14			0			5,096
General and administrative		2,656		(1	)		0			2,655			5,389			18			0			5,407
Amortization of intangible assets		542		203			0			745			1,084			406			0			1,490
Total operating expenses		7,986		783			0			8,769			16,086			1,503			0			17,589
OPERATING INCOME (LOSS)		684		(783	)		0			(99	)		(238	)		(1,503	)		0			(1,741	)
Other income, net		39		0			0			39			114			0			0			114
INCOME (LOSS) BEFORE INCOME TAXES		723		(783	)		0			(60	)		(124	)		(1,503	)		0			(1,627	)
Expense (benefit) for income taxes		0		0			77			77			0			0			(379	)		(379	)
NET INCOME (LOSS)		723		(783	)		(77	)		(137	)		(124	)		(1,503	)		379			(1,248	)
Net loss attributable to noncontrolling interests		0		0			(334	)		(334	)		0			0			(687	)		(687	)
NET INCOME (LOSS) ATTRIBUTABLE TO PCTEL, INC.	$	723	($	783	)	$	257		$	197		($	124	)	($	1,503	)	$	1,066		($	561	)
	Three Months Ended June 30, 2011											Six Months Ended June 30, 2011
	PCTEL		PCTEL Secure			Consolidating			Total			PCTEL			PCTEL Secure			Consolidating			Total
REVENUES	$	19,109	$	0		$	0		$	19,109		$	37,343		$	0		$	0		$	37,343
COST OF REVENUES		10,105		0			0			10,105			20,118			0			0			20,118
GROSS PROFIT		9,004		0			0			9,004			17,225			0			0			17,225
OPERATING EXPENSES:
Research and development		2,651		322			0			2,973			5,357			598			0			5,955
Sales and marketing		2,546		55			0			2,601			5,112			98			0			5,210
General and administrative		2,996		3			0			2,999			5,682			34			0			5,716
Amortization of intangible assets		550		111			0			661			1,111			223			0			1,334
Total operating expenses		8,743		491			0			9,234			17,262			953			0			18,215
OPERATING INCOME (LOSS)		261		(491	)		0			(230	)		(37	)		(953	)		0			(990	)
Other income, net		91		0			0			91			202			—			0			202
INCOME (LOSS) BEFORE INCOME TAXES		352		(491	)		0			(139	)		165			(953	)		0			(788	)
Expense (benefit) for income taxes		0		0			76			76			0			0			(228	)		(228	)
NET INCOME (LOSS)		352		(491	)		(76	)		(215	)		165			(953	)		228			(560	)
Net loss attributable to noncontrolling interests		0		0			(240	)		(240	)		0			0			(467	)		(467	)
NET INCOME (LOSS) ATTRIBUTABLE TO PCTEL, INC.	$	352	($	491	)	$	164		$	25		$	165		($	953	)	$	695		($	93	)
The assets by segment are as follows as of June 30, 2012 and 2011:
	Balance at June 30, 2012											Balance at June 30, 2011
	PCTEL		PCTEL Secure			Consolidating			Total			PCTEL			PCTEL Secure			Consolidating			Total
TOTAL ASSETS	$	127,209	$	1,750			0		$	128,959		$	129,166		$	4,156			0		$	133,322

The Company’s revenues to customers outside of the United States, as a percent of total revenues for the three and six months ended June 30, 2012 and 2011, respectively were as follows:

	Three Months Ended June 30,						Six Months Ended June 30,
Region	2012			2011			2012			2011
Europe, Middle East, & Africa		13	%		19	%		14	%		21	%
Asia Pacific		9	%		10	%		10	%		10	%
Other Americas		8	%		7	%		7	%		8	%
Total Foreign sales		30	%		36	%		31	%		39	%

Revenue from the Company’s major customers representing 10% or more of total revenues for the three and six months ended June 30, 2012 and 2011, respectively were as follows:

	Three Months Ended June 30,						Six Months Ended June 30,
Customer	2012			2011			2012			2011
Customer A		8	%		10	%		9	%		8	%
Customer B		2	%		10	%		2	%		7	%