1. Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2020

Accounting Policies [Abstract]

Reclassification of accounts receivable allowances to accrued other expenses

Accounts receivable, net:

	September 30, 2020			December 31, 2019
Gross accounts receivable	$	6,751,050		$	4,346,810
Allowance for doubtful accounts		(173,603	)		(276,234	)
Total accounts receivable, net	$	6,577,447		$	4,070,576

Accrued expenses:

	September 30, 2020		December 31, 2019
Audit, legal, payroll	$	273,190	$	256,966
Royalty costs		2,056,714		1,125,000
Sales and use tax		87,114		148,836
Sales allowances *		1,178,591		901,196
Other		420,057		234,473
Total accrued expenses	$	4,015,666	$	2,666,471

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* A related inventory contract asset stemming from the sales return reserve of $468 thousand and $376 thousand is included within inventories on the accompanying condensed consolidated balance sheets as of September 30, 2020 and December 31, 2019, respectively.

Disaggregation of revenue

Disaggregated revenue by distribution channel for three and nine months ended:

	Three Months Ended September 30,				Nine Months Ended September 30,
	2020		2019		2020		2019
Retailers	$	9,797,021	$	10,479,310	$	29,093,066	$	25,152,291
Distributors		1,628,387		122,111		3,813,533		1,087,152
Other		602,049		272,728		1,349,218		803,518
Total	$	12,027,457	$	10,874,149	$	34,255,817	$	27,042,961

Disaggregated revenue by product for three and nine months ended:

	Three Months Ended September 30,				Nine Months Ended September 30,
	2020		2019		2020		2019
Cable modems & gateways	$	11,399,705	$	10,004,675	$	31,762,498	$	24,291,501
Other		627,752		869,474		2,493,319		2,751,460
Total	$	12,027,457	$	10,874,149	$	34,255,817	$	27,042,961