2.4.0.80029 - Disclosure - Bivio Acquisition (Tables)truefalsefalse1false falsefalseFrom2012-10-01to2013-06-30http://www.sec.gov/CIK0000357108duration2012-10-01T00:00:002013-06-30T00:00:001true 1us-gaap_BusinessCombinationsAbstractus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0Business Combinations [Abstract]2false 2irsn_CalculationOfPurchasePriceTextBlockirsn_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00  The following table presents the calculation of the purchase price:   <table cellspacing="0" cellpadding="0" style="width: 100%; font: 10pt Calibri, Helvetica, Sans-Serif; border-collapse: collapse"> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 89%; line-height: 115%">Cash</td> <td style="width: 1%; line-height: 115%"> </td> <td style="width: 1%; line-height: 115%">$</td> <td style="width: 8%; text-align: right; line-height: 115%">600,000</td> <td style="width: 1%; line-height: 115%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 9pt; text-indent: -9pt; line-height: 115%">Fair value of warrants issued</td> <td style="line-height: 115%"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: right; line-height: 115%">85,000</td> <td style="line-height: 115%"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 9pt; text-indent: -9pt; line-height: 115%">Total purchase price</td> <td style="line-height: 115%"> </td> <td style="border-bottom: black 2.25pt double; line-height: 115%">$</td> <td style="border-bottom: black 2.25pt double; text-align: right; line-height: 115%">685,000</td> <td style="line-height: 115%"> </td></tr> </table> falsefalsefalsenonnum:textBlockItemTypenaNo authoritative reference available.No definition available.false0Calculation of the purchase price3false 2us-gaap_ScheduleOfAssumptionsForFairValueAsOfBalanceSheetDateOfInterestsContinuedToBeHeldByTransferorServicingAssetsOrServicingLiabilitiesTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00 The following outlines the significant inputs the Company used to estimate the fair value of the warrants using the Binomial Lattice pricing model as of the acquisition date on October 12, 2012:   <table cellspacing="0" cellpadding="0" style="width: 100%; font: 10pt Calibri, Helvetica, Sans-Serif; border-collapse: collapse"> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 89%; padding-left: 9pt; text-indent: -9pt; line-height: 115%">Risk free interest rate</td> <td style="width: 1%; line-height: 115%"> </td> <td style="width: 1%; line-height: 115%"> </td> <td style="width: 8%; text-align: right; line-height: 115%">1.69%</td> <td style="width: 1%; line-height: 115%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 9pt; text-indent: -9pt; line-height: 115%">Expected volatility</td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%">92.20%</td> <td style="line-height: 115%"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 9pt; text-indent: -9pt; line-height: 115%">Expected dividends</td> <td style="line-height: 115%"> </td> <td colspan="2" style="text-align: right; line-height: 115%">None</td> <td style="line-height: 115%"> </td></tr> </table>   falsefalsefalsenonnum:textBlockItemTypenaTabular disclosure of all information related to the key inputs and assumptions (including, at a minimum, but not limited to, and if applicable, quantitative information about discount rates, expected prepayments including the expected weighted-average life of prepayable financial assets, and anticipated credit losses) used in measuring the fair value of assets or liabilities that relate to the transferor's continuing involvement with transferred financial assets, as of the balance sheet date.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 140 -Paragraph 17 -Subparagraph i(2) -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 860 -SubTopic 20 -Section 50 -Paragraph 4 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=13989330&loc=d3e107314-111719 false0Significant assumptions fair value4false 2irsn_ScheduleFairValueAcquitionTangibleAndIntangibleAssetsTextBlockirsn_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00 Based on the Companys valuation of the fair value of tangible and intangible assets acquired and liabilities assumed, the purchase price is allocated as follows:   <table cellspacing="0" cellpadding="0" style="width: 100%; font: 10pt Calibri, Helvetica, Sans-Serif; border-collapse: collapse"> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 89%; padding-left: 9pt; text-indent: -9pt; line-height: 115%">Tangible Current Assets</td> <td style="width: 1%; line-height: 115%"> </td> <td style="width: 1%; line-height: 115%">$</td> <td style="width: 8%; text-align: right; line-height: 115%">142,000</td> <td style="width: 1%; line-height: 115%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 9pt; text-indent: -9pt; line-height: 115%">Tangible Non-Current Assets</td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%">48,000</td> <td style="line-height: 115%"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 9pt; text-indent: -9pt; line-height: 115%">Liabilities assumed</td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%">(798,000</td> <td style="line-height: 115%">)</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 9pt; text-indent: -9pt; line-height: 115%">Amortizable intangible assets</td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%">900,000</td> <td style="line-height: 115%"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 9pt; text-indent: -9pt; line-height: 115%">Goodwill</td> <td style="line-height: 115%"> </td> <td style="border-bottom: black 1pt solid; line-height: 115%"> </td> <td style="border-bottom: black 1pt solid; text-align: right; line-height: 115%">393,000</td> <td style="line-height: 115%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 9pt; text-indent: -9pt; line-height: 115%">Total fair value of net assets acquired</td> <td style="line-height: 115%"> </td> <td style="border-bottom: black 2.25pt double; line-height: 115%">$</td> <td style="border-bottom: black 2.25pt double; text-align: right; line-height: 115%">685,000</td> <td style="line-height: 115%"> </td></tr> </table>  falsefalsefalsenonnum:textBlockItemTypenaNo authoritative reference available.No definition available.false0Fair value acquition tangible and intangible assets5false 2us-gaap_ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00 The following table presents amortizable intangible assets acquired and their amortization periods:   <table cellspacing="0" cellpadding="0" style="width: 100%; font: 10pt Calibri, Helvetica, Sans-Serif; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td colspan="2" style="text-align: center; line-height: 115%">Estimated</td> <td style="line-height: 115%"> </td> <td style="text-align: center; line-height: 115%">Amortization</td></tr> <tr style="vertical-align: bottom"> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center; line-height: 115%">fair value</td> <td style="line-height: 115%"> </td> <td style="border-bottom: black 1pt solid; text-align: center; line-height: 115%">period</td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 65%; line-height: 115%">Customer relationships</td> <td style="width: 1%; line-height: 115%"> </td> <td style="width: 1%; line-height: 115%">$</td> <td style="width: 8%; text-align: right; line-height: 115%">100,000</td> <td style="width: 1%; line-height: 115%"> </td> <td style="width: 24%; text-align: center; line-height: 115%">5.0 years</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="line-height: 115%">Trade name</td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%">300,000</td> <td style="line-height: 115%"> </td> <td style="text-align: center; line-height: 115%">10.0 years</td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="line-height: 115%">Software</td> <td style="line-height: 115%"> </td> <td style="border-bottom: black 1pt solid; line-height: 115%"> </td> <td style="border-bottom: black 1pt solid; text-align: right; line-height: 115%">500,000</td> <td style="line-height: 115%"> </td> <td style="text-align: center; line-height: 115%">7.0 years</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-indent: 45pt; line-height: 115%"> Total   </td> <td style="line-height: 115%"> </td> <td style="border-bottom: black 2.25pt double; line-height: 115%">$</td> <td style="border-bottom: black 2.25pt double; text-align: right; line-height: 115%">900,000</td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td></tr> </table>  falsefalsefalsenonnum:textBlockItemTypenaTabular disclosure of the amount of amortization expense expected to be recorded in succeeding fiscal years for finite-lived intangible assets.No definition available.false0Amortizable intangible assets and amortization periodsfalseBivio Acquisition (Tables)UnKnownUnKnownUnKnownUnKnowntruefalsefalseSheethttp://irvine-sensors.com/role/BivioAcquisitionTables15