Note 2 - New Accounting Pronouncemets	3 Months Ended
Mar. 31, 2017
Notes to Financial Statements
Description of New Accounting Pronouncements Not yet Adopted [Text Block]	Note 2. New Accounting Pronouncements Recently Adopted In March 2016, the Financial Accounting Standards Board (the “FASB”) issued Accounting Standards Update (“ASU”) No. 2016 - 09, Compensation – Stock Compensation (Topic 718) ("ASU 2016 - 09"). The standard simplifies several aspects of accounting for stock-based payment transactions, including the accounting for income taxes, forfeitures, statutory tax withholding requirements, as well as classification in the statement of cash flows. We adopted this standard on January 1, 2017. For the three months ended March 31, 2017, we recognized all excess tax benefits and tax deficiencies associated with exercise of stock options as income tax expense or benefit as a discrete event. The adoption of this ASU did not have a material impact on our consolidated financial statements. Not Yet Adopted In January 2017, the FASB issued ASU 2017 - 04 (“ASU 2017 - 04”), Intangibles - Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment . The update simplifies how an entity is required to test goodwill for impairment by eliminating Step 2 from the goodwill impairment test. Step 2 measures a goodwill impairment loss by comparing the implied fair value of a reporting unit’s goodwill with the carrying amount. ASU 2017 - 04 will be effective for the annual or any interim goodwill impairment tests in fiscal years beginning after December 15, 2019. Early adoption is permitted for interim or annual goodwill impairment tests performed on testing dates after January 1, 2017. We do not expect the adoption of the new standard to have a material impact on our consolidated financial statements. In November 2016, the FASB issued ASU No. 2016 - 18 (“ASU 2016 - 18”), Statement of Cash Flows (Topic 230) – Restricte d Cash. For entities that have restricted cash and are required to present a statement of cash flows, ASU 2016 - 18 changes the cash flow presentation for restricted cash. ASU 2016 - 18 will be effective for annual reporting periods beginning after December 15, 2017, and interim periods within those annual periods. We do not expect the adoption of this new standard to have a material impact on our consolidated financial statements or statement of cash flows. In August 2016, the FASB issued ASU No. 2016 - 15 (“ASU 2016 - 15”), Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments . The standard provides guidance on eight (8) cash flow issues: (1) debt prepayment or debt extinguishment costs; (2) settlement of zero -coupon bonds; (3) contingent consideration payments after a business combination; (4) proceeds from the settlement of insurance claims; (5) proceeds from the settlement of corporate-owned life insurance policies; (6) distributions received from equity method investees; (7) beneficial interests in securitization transactions; and (8) separately identifiable cash flows and application of the predominance principle. ASU 2016 - 15 addresses how certain cash receipts and cash payments are presented and classified in the statement of cash flows. ASU 2016 - 15 is effective for fiscal years, and interim periods within those years, beginning after December 15, 2017 with early adoption permitted. We do not expect the adoption of this new standard to have a material impact on our consolidated financial statements. In February 2016, the FASB issued ASU No. 2016 - 02, Leases (Topic 842) ("ASU 2016 - 02") . The standard requires lessees to recognize leases on their balance sheets, and leaves lessor accounting largely unchanged. Additionally, ASU 2016 - 02 requires a modified retrospective approach for all leases existing at, or entered into after, the date of initial application, with an option to elect to use certain transition relief. ASU 2016 - 02 is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2018. Early application is permitted for all entities. We are currently evaluating the impact of this new standard on our consolidated financial statements. In January 2016, the FASB issued ASU No. 2016 - 01, Recognition and Measurement of Financial Assets and Financial Liabilities ("ASU 2016 - 01"). The standard requires equity investments (except those accounted for under the equity method of accounting or those that result in consolidation of the investee) to be measured at fair value with changes in fair value recognized in net income, and separate presentation of financial assets and financial liabilities by measurement category and form of financial asset. Additionally, ASU 2016 - 01 eliminates the requirement to disclose the methods and significant assumptions used to estimate the fair value that is required to be disclosed for financial instruments on the balance sheet. ASU 2016 - 01 is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2017. Other than an amendment relating to presenting in comprehensive income the portion of the total change in the fair value of a liability resulting from a change in instrument-specific credit risk (if the entity has elected to measure the liability at fair value), early adoption is not permitted. We are currently evaluating the impact of this standard on our consolidated financial statements. In May 2014, the FASB issued ASU No. 2014 - 09, Revenue from Contracts with Customers (Topic 606) ("ASU 2014 - 09"). The standard provides a single model for revenue arising from contracts with customers and supersedes current revenue recognition guidance. This ASU provides that an entity should recognize revenue to depict transfers of promised goods or services to customers in amounts reflecting the consideration to which the entity expects to be entitled in the transaction by: (1) identifying the contract; (2) identifying the contract's performance obligations; (3) determining the transaction price; (4) allocating the transaction price to the performance obligations; and (5) recognizing revenue when or as the entity satisfies the performance obligations. The guidance permits companies to apply the requirements either retrospectively to all prior periods presented or in the year of adoption through a cumulative adjustment by applying a modified retrospective transition method. ASU 2014 - 09 is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2017. Early adoption is permitted for annual reporting periods beginning after December 15, 2016 and interim periods therein. In 2016, the FASB issued several amendments to the standard, including principal versus agent considerations when another party is involved in providing goods or services to a customer and the process of identifying performance obligations. We are in the process of evaluating our significant revenue contracts and reviewing our current accounting policies and practices to identify potential differences that would result from applying the requirements of the new standard to our revenue contracts and the impact the new standard might have on our consolidated financial statements and disclosures. In addition, we are in the process of identifying the appropriate changes to business processes, systems, and controls to support recognition and disclosure under the new standard. We expect to adopt the new revenue standard in the first quarter of 2018, applying the modified retrospective transition method.

Note

New Accounting Pronouncements

Recently Adopted

March

2016,

the Financial Accounting Standards Board (the “FASB”) issued Accounting Standards Update (“ASU”) No.

2016

09,

Compensation – Stock Compensation (Topic

718)

("ASU

2016

09").

The standard simplifies several aspects of accounting for stock-based payment transactions, including the accounting for income taxes, forfeitures, statutory tax withholding requirements, as well as classification in the statement of cash flows. We adopted this standard on

January

2017.

For the

three

months ended

March

31,

2017,

we recognized all excess tax benefits and tax deficiencies associated with exercise of stock options as income tax expense or benefit as a discrete event. The adoption of this ASU did not have a material impact on our consolidated financial statements.

Not Yet Adopted

January

2017,

the FASB issued ASU

2017

(“ASU

2017

04”),

Intangibles - Goodwill and Other (Topic

350):

Simplifying the Test for Goodwill Impairment

. The update simplifies how an entity is required to test goodwill for impairment by eliminating Step

from the goodwill impairment test. Step

measures a goodwill impairment loss by comparing the implied fair value of a reporting unit’s goodwill with the carrying amount. ASU

2017

will be effective for the annual or any interim goodwill impairment tests in fiscal years beginning after

December

15,

2019.

Early adoption is permitted for interim or annual goodwill impairment tests performed on testing dates after

January

2017.

We do not expect the adoption of the new standard to have a material impact on our consolidated financial statements.

November

2016,

the FASB issued ASU No.

2016

(“ASU

2016

18”),

Statement of Cash Flows (Topic

230)

– Restricte

d Cash. For entities that have restricted cash and are required to present a statement of cash flows, ASU

2016

changes the cash flow presentation for restricted cash. ASU

2016

will be effective for annual reporting periods beginning after

December

15,

2017,

and interim periods within those annual periods. We do not expect the adoption of this new standard to have a material impact on our consolidated financial statements or statement of cash flows.

August

2016,

the FASB issued ASU No.

2016

(“ASU

2016

15”),

Statement of Cash Flows (Topic

230):

Classification of Certain Cash Receipts and Cash Payments

. The standard provides guidance on

eight

(8)

cash flow issues:

(1)

debt prepayment or debt extinguishment costs;

(2)

settlement of

zero

-coupon bonds;

(3)

contingent consideration payments after a business combination;

(4)

proceeds from the settlement of insurance claims;

(5)

proceeds from the settlement of corporate-owned life insurance policies;

(6)

distributions received from equity method investees;

(7)

beneficial interests in securitization transactions; and

(8)

separately identifiable cash flows and application of the predominance principle. ASU

2016

addresses how certain cash receipts and cash payments are presented and classified in the statement of cash flows. ASU

2016

is effective for fiscal years, and interim periods within those years, beginning after

December

15,

2017

with early adoption permitted. We do not expect the adoption of this new standard to have a material impact on our consolidated financial statements.

February

2016,

the FASB issued ASU No.

2016

02,

Leases (Topic

842)

("ASU

2016

02")

The standard requires lessees to recognize leases on their balance sheets, and leaves lessor accounting largely unchanged. Additionally, ASU

2016

requires a modified retrospective approach for all leases existing at, or entered into after, the date of initial application, with an option to elect to use certain transition relief. ASU

2016

is effective for fiscal years, and interim periods within those fiscal years, beginning after

December

15,

2018.

Early application is permitted for all entities. We are currently evaluating the impact of this new standard on our consolidated financial statements.

January

2016,

the FASB issued ASU No.

2016

01,

Recognition and Measurement of Financial Assets and Financial Liabilities

("ASU

2016

01").

The standard requires equity investments (except those accounted for under the equity method of accounting or those that result in consolidation of the investee) to be measured at fair value with changes in fair value recognized in net income, and separate presentation of financial assets and financial liabilities by measurement category and form of financial asset. Additionally, ASU

2016

eliminates the requirement to disclose the methods and significant assumptions used to estimate the fair value that is required to be disclosed for financial instruments on the balance sheet. ASU

2016

is effective for fiscal years, and interim periods within those fiscal years, beginning after

December

15,

2017.

Other than an amendment relating to presenting in comprehensive income the portion of the total change in the fair value of a liability resulting from a change in instrument-specific credit risk (if the entity has elected to measure the liability at fair value), early adoption is not permitted. We are currently evaluating the impact of this standard on our consolidated financial statements.

May

2014,

the FASB issued ASU No.

2014

09,

Revenue from Contracts with Customers (Topic

606)

("ASU

2014

09").

The standard provides a single model for revenue arising from contracts with customers and supersedes current revenue recognition guidance. This ASU provides that an entity should recognize revenue to depict transfers of promised goods or services to customers in amounts reflecting the consideration to which the entity expects to be entitled in the transaction by:

(1)

identifying the contract;

(2)

identifying the contract's performance obligations;

(3)

determining the transaction price;

(4)

allocating the transaction price to the performance obligations; and

(5)

recognizing revenue when or as the entity satisfies the performance obligations. The guidance permits companies to apply the requirements either retrospectively to all prior periods presented or in the year of adoption through a cumulative adjustment by applying a modified retrospective transition method. ASU

2014

is effective for fiscal years, and interim periods within those fiscal years, beginning after

December

15,

2017.

Early adoption is permitted for annual reporting periods beginning after

December

15,

2016

and interim periods therein. In

2016,

the FASB issued several amendments to the standard, including principal versus agent considerations when another party is involved in providing goods or services to a customer and the process of identifying performance obligations. We are in the process of evaluating our significant revenue contracts and reviewing our current accounting policies and practices to identify potential differences that would result from applying the requirements of the new standard to our revenue contracts and the impact the new standard might have on our consolidated financial statements and disclosures. In addition, we are in the process of identifying the appropriate changes to business processes, systems, and controls to support recognition and disclosure under the new standard. We expect to adopt the new revenue standard in the

first

quarter of

2018,

applying the modified retrospective transition method.