Note 2 - New Accounting Pronouncements	9 Months Ended
Sep. 30, 2018
Notes to Financial Statements
Description of New Accounting Pronouncements Not yet Adopted [Text Block]	Note 2. New Accounting Pronouncements Recently Adopted In May 2014, the FASB issued ASU 2014 - 09, Revenue from Contracts with Customers (Topic 606 ) (“ASU 2014 - 09” or the “Topic 606” ). The standard provides a single model for revenue arising from contracts with customers and supersedes current revenue recognition guidance. We adopted ASU 2014 - 09 on January 1, 2018, using the modified retrospective method, for all contracts not completed as of the date of adoption. (See Note 1. Summary of Significant Accounting Policies for additional information) 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 type 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. We adopted this standard on January 1, 2018. The adoption of this standard did not have a material impact on our consolidated financial statements, as we do not have any equity investments. 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. We adopted this standard on January 1, 2018. Accordingly, the condensed consolidated statement of cash flow for the nine months ended September 30, 2017 has been re-casted to conform with the current period presentation under this new guidance. In January 2017, the FASB issued ASU No. 2017 - 01 (“ASU 2017 - 01” ), Business Combinations (Topic 805 ): Clarifying the Definition of a Business. The standard narrows the application of when an integrated set of assets and activities is considered a business and provides a framework to assist entities in evaluating whether both an input and a substantive process are present to be considered a business. We adopted this standard on January 1, 2018. The adoption of this standard did not have a material impact on our consolidated financial statements. In January 2017, the FASB issued ASU No. 2017 - 04 (“ASU 2017 - 04” ), Intangibles - Goodwill and Other (Topic 350 ): Simplifying the Test for Goodwill Impairment . The standard 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. We adopted this standard on January 1, 2018. The adoption of this standard did not have a material impact on our consolidated financial statements. Not Yet Adopted 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, with early adoption permitted. We are currently evaluating the impact of this new standard on our consolidated financial statements. In August 2018, the FASB issued ASU No. 2018 - 13, Fair Value Measurement - Disclosure Framework (Topic 820 ) (“ASU 2018 - 13” ). The updated guidance improves the disclosure requirements on fair value measurements. ASU 2018 - 13 is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2019. Early adoption is permitted for any removed or modified disclosures. We are currently assessing the timing and impact of adopting the updated provisions.

Note

New Accounting Pronouncements

Recently Adopted

May 2014,

the FASB issued ASU

2014

09,

Revenue from Contracts with Customers (Topic

606

)

(“ASU

2014

09”

or the “Topic

606”

). The standard provides a single model for revenue arising from contracts with customers and supersedes current revenue recognition guidance. We adopted ASU

2014

January 1, 2018,

using the modified retrospective method, for all contracts

not

completed as of the date of adoption. (See

Note

Summary of Significant Accounting Policies

for additional information)

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 type 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. We adopted this standard on

January 1, 2018.

The adoption of this standard did

not

have a material impact on our consolidated financial statements, as we do

not

have any equity investments.

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. We adopted this standard on

January 1, 2018.

Accordingly, the condensed consolidated statement of cash flow for the

nine

months ended

September 30, 2017

has been re-casted to conform with the current period presentation under this new guidance.

January 2017,

the FASB issued ASU

No.

2017

(“ASU

2017

01”

Business Combinations (Topic

805

): Clarifying the Definition of a Business.

The standard narrows the application of when an integrated set of assets and activities is considered a business and provides a framework to assist entities in evaluating whether both an input and a substantive process are present to be considered a business. We adopted this standard on

January 1, 2018.

The adoption of this standard did

not

have a material impact on our consolidated financial statements.

January 2017,

the FASB issued ASU

No.

2017

(“ASU

2017

04”

Intangibles - Goodwill and Other (Topic

350

): Simplifying the Test for Goodwill Impairment

. The standard 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. We adopted this standard on

January 1, 2018.

The adoption of this standard did

not

have a material impact on our consolidated financial statements.

Not

Yet Adopted

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,

with early adoption permitted. We are currently evaluating the impact of this new standard on our consolidated financial statements.

August 2018,

the FASB issued ASU

No.

2018

13,

Fair Value Measurement - Disclosure Framework (Topic

820

)

(“ASU

2018

13”

). The updated guidance improves the disclosure requirements on fair value measurements. ASU

2018

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

December 15, 2019.

Early adoption is permitted for any removed or modified disclosures. We are currently assessing the timing and impact of adopting the updated provisions.