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Accounting Policies, by Policy (Policies)
3 Months Ended
Mar. 31, 2014
Accounting Policies [Abstract]  
Revenue Recognition, Policy [Policy Text Block]

Revenue Recognition


The Company is engaged in research and development contracts with the federal government to develop certain technology to be utilized by the U.S. Department of Defense (“DoD”). The contracts are cost plus fixed fee contracts and revenue is recognized on the basis of such measurement of partial performance as will reflect reasonably assured realization or delivery of completed articles. Fees earned under the Company’s contracts may also be accrued as they are billable, under the terms of the agreements, unless such accrual is not reasonably related to the proportionate performance of the total work or services to be performed by the Company from inception to completion. Under the terms of certain contracts, fixed fees are not recognized until the receipt of full payment has become unconditional, that is, when the product has been delivered and accepted by the Federal government.  Backlog represents the estimated amount of future revenues to be recognized under negotiated contracts as work is performed.  The Company’s backlog includes future ADEPT units to be developed and delivered to the Federal government.  


Unbilled revenue reflects work performed, but not yet billed at the time, per contractual requirements. As of March 31, 2014 and 2013, the Company had unbilled revenues of $16,130 and $15,289, respectively, which are included in accounts receivable.  Billings to customers in excess of revenue earned are classified as advanced billings, and shown as a liability.  As of March 31, 2014 and 2013, the Company had no advanced billings.

Standard Product Warranty, Policy [Policy Text Block]

Warranty Expense


The Company provides a limited warranty, as defined by the related warranty agreements, for its production units.  The Company’s warranties require the Company to repair or replace defective products during such warranty period. The Company estimates the costs that may be incurred under its warranty and records a liability in the amount of such costs at the time product revenue is recognized. Factors that affect the Company’s warranty liability include the number of units sold, expected and anticipated rates of warranty claims, and cost per claim. The Company periodically assesses the adequacy of its recorded warranty liability and adjusts the amount as necessary.  During the three months ended March 31, 2014 and 2013, the Company recognized warranty expense of $4,600 and $26,000, respectively.   Since the inception of the IDIQ contract in March 2010, the Company has delivered 122 ADEPT units.  As of March 31, 2014, there are 41 ADEPT units that remain under the limited warranty coverage.  As of March 31, 2014 and December 31, 2013, the Company had an accrued warranty expense of $39,121 and $35,190, respectively.

Research, Development, and Computer Software, Policy [Policy Text Block]

Research and Development Costs


Research and Development expenditures for the research and development of the Company's products are expensed when incurred, and are included in general and administrative expenses. The Company recognized research and development costs of $1,649 and $22,670 for the three months ended March 31, 2014 and 2013, respectively.