Restructuring And Related Activities (Notes)

6 Months Ended

Jun. 30, 2019

Restructuring Cost and Reserve [Line Items]

Restructuring and Related Activities Disclosure [Text Block]

Business Restructuring

In June 2019 the Company reported a business restructuring incorporating several different elements and involving a charge against operations of approximately $2.3 million. This restructuring included a reduction in force affecting eleven employees and severance costs of $224,773. It also includes a planned consolidation of the Company's corporate office and engineering labs into its Woburn manufacturing facility resulting in estimated relocation and idle asset costs of approximately $225,000. In addition, the Company incurred a Quell inventory-related costs totaling $1,895,884 in order to cover the write down of excess parts to their net realizable value of $1,485,884 and accrued costs related to parts purchase commitments of $410,000.

The severance and relocation obligations relating to the business restructuring outstanding as of June 30, 2019 are presented below.

	June 30, 2019
Severance obligations:
Provision	$	224,773
Amounts paid out	(192,515		)
Total	32,258
Relocation costs:
Provision	225,000
Total	225,000
Balance - June 30, 2019	$	257,258

Within the Company's Statements of Operations for the quarter and six months ended June 30, 2019, Quell inventory-related costs of $1,895,884 were recorded within costs of revenues, $201,514 of severance and relocation costs were recorded within research and development, $129,812 of severance and relocation costs were recorded within sales and marketing, and $118,447 of severance and relocation costs were recorded within general and administrative.