Note 4 - Investment In and Loans to Equity Method Investee	6 Months Ended
Mar. 31, 2017
Notes to Financial Statements
Equity Method Investments and Joint Ventures Disclosure [Text Block]	Note 4 – Investment In and Loans to Equity Method Investee The Company entered into a joint venture, YKTG Solutions, LLC (“YKTG Solutions”), in March 2016, whose primary purpose is to support decommission work on cell tower sites across 13 states in the northeast on behalf of a major U.S. wireless provider. YKTG Solutions is owned 51% by YKTG, LLC and 49% by the Company, and YTKG Solutions is certified as a minority-based enterprise. The joint venture is governed by an operating agreement for the purpose of completing the decommission project, but the operating agreement can be expanded to include other projects upon agreement by both owners. The Company accounts for its investment in YKTG Solutions using the equity-method of accounting. In 2017, the U.S. wireless provider changed the process for assigning the various sites within the decommission project, which YKTG Solutions believes would result in a negative cash flow for the joint venture. Accordingly, YKTG Solutions elected to suspend the acceptance of any further work under the decommission project unless and until the U.S. wireless provider resumes its previous process of assigning the sites under the decommission project. For its role in the decommission project, the Company earns a management fee from YKTG Solutions based on billings. The Company is financing the decommission project pursuant to the terms of a loan agreement between the Company and YKTG Solutions by providing a revolving line of credit. The line of credit is for $4.0 million and is secured by all of the assets of YKTG Solutions, YKTG, LLC and the personal guarantees by the owners of YKTG, LLC. The line of credit accrues interest at a fixed interest rate of 12% and is paid monthly. At March 31, 2017, the amount outstanding under this line of credit was $1.1 million. The management fee encompasses any interest earned on outstanding advances under the line of credit. The Company’s carrying value in YKTG Solutions was $0.4 million at March 31, 2017 and is reflected in investment in and loans to equity method investee in the Consolidated Condensed Balance Sheets. During the three and six months ended March 31, 2017, the Company received payments, net of advances, totaling $1.2 million and $2.2 million, respectively from YKTG Solutions. Since the decommission project has been suspended as a result of not accepting any further work, as of March 31, 2017, the Company is not advancing further amounts under the line of credit. Therefore, the Company's total estimate of maximum exposure to loss as a result of its relationship with YKTG Solutions was approximately $1.1 million, which represents the Company’s outstanding line of credit with this entity as of March 31, 2017. To help mitigate the risks associated with funding of the decommission project, the Company has obtained credit insurance for qualifying YKTG Solutions accounts receivable outstanding arising from the decommission project. In addition, YKTG Solutions entered into a $2.0 million surety payment bond whereby the Company and YKTG, LLC are guarantors under the surety payment bond. To date, this joint venture has incurred net operating losses, and, as of March 31, 2017, the total assets of the joint venture are less than the amount it owes to the Company. Since YKTG Solutions has suspended any additional work for the U.S. wireless provider and YKTG Solutions will not have sufficient assets to repay the $1.1 million line of credit owed to the Company, the Company is pursuing collecting the outstanding line of credit from the YKTG, LLC owners under the personal guarantees they each have with the Company. For the three and six months ended March 31, 2017, the Company did not record management fees related to the joint venture billings or equity income totaling $13 thousand and $360 thousand, respectively, as the collectability of the amounts are not reasonably assured. As of March 31, 2017, the investment in and loans to equity method investee reflects the estimated net realizable amount of $0.4 million after considering the outstanding accounts receivable from and remaining billings to the U.S. wireless provider, the remaining vendor payments to YKTG Solutions’ subcontractors, and the personal guarantees the Company has with the joint venture partners.

Note

– Investment In and Loans to Equity Method Investee

The Company entered into a joint venture, YKTG Solutions, LLC (“YKTG Solutions”), in

March

2016,

whose primary purpose is to support decommission work on cell tower sites across

states in the northeast on behalf of a major U.S. wireless provider. YKTG Solutions is owned

51%

by YKTG, LLC and

49%

by the Company, and YTKG Solutions is certified as a minority-based enterprise. The joint venture is governed by an operating agreement for the purpose of completing the decommission project, but the operating agreement can be expanded to include other projects upon agreement by both owners. The Company accounts for its investment in YKTG Solutions using the equity-method of accounting.

2017,

the U.S. wireless provider changed the process for assigning the various sites within the decommission project, which YKTG Solutions believes would result in a negative cash flow for the joint venture. Accordingly, YKTG Solutions elected to suspend the acceptance of any further work under the decommission project unless and until the U.S. wireless provider resumes its previous process of assigning the sites under the decommission project.

For its role in the decommission project, the Company earns a management fee from YKTG Solutions based on billings. The Company is financing the decommission project pursuant to the terms of a loan agreement between the Company and YKTG Solutions by providing a revolving line of credit. The line of credit is for

$4.0

million and is secured by all of the assets of YKTG Solutions, YKTG, LLC and the personal guarantees by the owners of YKTG, LLC. The line of credit accrues interest at a fixed interest rate of

12%

and is paid monthly. At

March

31,

2017,

the amount outstanding under this line of credit was

$1.1

million. The management fee encompasses any interest earned on outstanding advances under the line of credit.

The Company’s carrying value in YKTG Solutions was

$0.4

million at

March

31,

2017

and is reflected in investment in and loans to equity method investee in the Consolidated Condensed Balance Sheets. During the

three

and

six

months ended

March

31,

2017,

the Company received payments, net of advances, totaling

$1.2

million and

$2.2

million, respectively from YKTG Solutions. Since the decommission project has been suspended as a result of not accepting any further work, as of

March

31,

2017,

the Company is not advancing further amounts under the line of credit. Therefore, the Company's total estimate of maximum exposure to loss as a result of its relationship with YKTG Solutions was approximately

$1.1

million, which represents the Company’s outstanding line of credit with this entity as of

March

31,

2017.

To help mitigate the risks associated with funding of the decommission project, the Company has obtained credit insurance for qualifying YKTG Solutions accounts receivable outstanding arising from the decommission project. In addition, YKTG Solutions entered into a

$2.0

million surety payment bond whereby the Company and YKTG, LLC are guarantors under the surety payment bond.

To date, this joint venture has incurred net operating losses, and, as of

March

31,

2017,

the total assets of the joint venture are less than the amount it owes to the Company. Since YKTG Solutions has suspended any additional work for the U.S. wireless provider and YKTG Solutions will not have sufficient assets to repay the

$1.1

million line of credit owed to the Company, the Company is pursuing collecting the outstanding line of credit from the YKTG, LLC owners under the personal guarantees they each have with the Company. For the

three

and

six

months ended

March

31,

2017,

the Company did not record management fees related to the joint venture billings or equity income totaling

$13

thousand and

$360

thousand, respectively, as the collectability of the amounts are not reasonably assured. As of

March

31,

2017,

the investment in and loans to equity method investee reflects the estimated net realizable amount of

$0.4

million after considering the outstanding accounts receivable from and remaining billings to the U.S. wireless provider, the remaining vendor payments to YKTG Solutions’ subcontractors, and the personal guarantees the Company has with the joint venture partners.