2.4.0.810201 - Disclosure - Summary Of Significant Accounting Policiestruefalsefalse1false falsefalseDuration_11_1_2012_To_7_31_2013http://www.sec.gov/CIK0000815093duration2012-11-01T00:00:002013-07-31T00:00:001true 1us-gaap_AccountingPoliciesAbstractus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0Summary Of Significant Accounting Policies [Abstract]2false 2us-gaap_SignificantAccountingPoliciesTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1falsefalsefalse00<div> <div style="margin-left:0pt;margin-right:0pt;"> (2)            Summary of Significant Accounting Policies   Revenue Recognition   The Company recognizes revenue when persuasive evidence of an arrangement exists, transfer of title has occurred or services have been rendered, the selling price is fixed or determinable and collectability is reasonably assured.  The Company’s products are sold for cash or on unsecured credit terms requiring payment based on the shipment date.  Credit terms can vary between customers due to many factors, but are generally, on average, 30 to 60 days.  Revenue, net of discounts, is generally recognized upon shipment or delivery to customers in accordance with written sales terms.  Standard sales terms do not include customer acceptance conditions, future credits, rebates, price protection or general rights of return.  The terms of sales to both domestic customers and international distributors are identical, although adherence to these terms is more pervasive with domestic customers than with international distributors.  In instances when a customer order specifies final acceptance of the system, revenue recognition is deferred until all customer acceptance criteria have been met.  Estimated warranty obligations are recorded upon shipment.  Sales and use taxes are reported on a net basis, excluding them from revenues and cost of revenues.   Service contract revenue is based on a stated contractual rate and is deferred and recognized ratably over the service period, which is typically from one to five years.  Deferred income associated with service contracts was $4,310,000 and $2,615,000 as of July 31,  2013 and October 31,  2012, respectively.  Revenue from installation and training services provided to customers is deferred until the service has been performed or no further obligations to perform the service exist.  The amount of deferred installation and training revenue was $295,000 and $146,000 as of July 31,  2013 and October 31,  2012, respectively.   When a sale involves multiple deliverables, such as equipment, installation services and training, the amount of the sale consideration is allocated to each respective element based on the relative selling price and revenue is recognized when revenue recognition criteria for each element is met.  Deferred revenue from the allocation of discounts within multiple deliverable sale agreements was $79,000 as of July 31,  2013.  Consideration allocated to delivered equipment is equal to the total arrangement consideration less the selling price of installation and training.  The selling price of installation and training services is based on specific objective evidence, including third-party invoices.   No customer accounted for more than 10% of revenue in the three and nine months ended July 31,  2013 and 2012.    Advance Payments from Customers    The Company typically does not receive advance payments from its customers in connection with the sale of its products.  The Company occasionally enters into an arrangement under which a customer agrees to purchase a large quantity of product that is to be delivered over a period of time.  Depending on the size of these arrangements, the Company may negotiate an advance payment from these customers.  Advance payments from customers aggregated $83,000 and $23,000 as of July 31,  2013 and October 31,  2012, respectively.  Revenue recognition for customer orders that include advance payments is consistent with the Company’s revenue recognition policy described above.               Internal Software Development Costs   Internal software development costs consist primarily of internal salaries and consulting fees for developing software platforms for sale to or use by customers within equipment purchased from the Company.  We capitalize costs related to the development of our software products, as all of these products will be used as an integral part of a product or process to be sold or leased.  This software is primarily related to our BreezeSuite platform, including underlying support products.   We capitalize costs related to software developed for new products and significant enhancements of existing products once technological feasibility has been reached and all research and development for the components of the product have been completed.  These costs are amortized on a straight-line basis over the estimated useful life of the related product, not to exceed seven years, commencing with the date the product becomes available for general release to our customers.  The achievement of technological feasibility and the estimate of a product’s economic life require management's judgment.  Any changes in key assumptions, market conditions or other circumstances could result in an impairment of the capitalized asset and a charge to our operating results.      Discontinued Operations   On August 28, 2012, the Company entered into several agreements with Life Time Fitness, Inc. and affiliated companies (“Life Time Fitness”) under which the Company sold and licensed to Life Time Fitness, the assets of the Company’s New Leaf business, excluding contracts and other assets related to the Company’s non-Life Time Fitness customers.   Specifically, the Company sold to Life Time Fitness New Leaf-related software and support materials, New Leaf product inventory, and New Leaf trademarks, service marks, and websites.  The Company also licensed to Life Time Fitness patents and other intellectual property for use in the general wellness and health and fitness field.  The Company retained all rights to use of this intellectual property in the medical field.  Finally, the Company and Life Time Fitness entered into a Transition Services and Supply Agreement that runs through June 30, 2014 under which the parties will provide services to transition the New Leaf business to Life Time Fitness.   The Company continues to provide its existing New Leaf customers other than Life Time Fitness with products and services under ongoing contractual obligations through June 30, 2014.   The Company expects to recognize revenue and expense associated with its on-going obligations to Life Time Fitness under the Transition Services and Supply Agreement, and expects to incur revenue and expenses from the products and services sold to non-Life Time Fitness customers through June 30, 2014.  The Company believes the expected cash flows from these activities are not sufficient to preclude the Company from using discontinued operations treatment for the event.   As a result of its August 28, 2012 sale of the New Leaf assets, the Company has eliminated all fiscal 2012 revenues and expenses associated with its New Leaf business from its statements of comprehensive income (loss) and has reported the net income from its New Leaf activities as “discontinued operations.”  Revenues included in discontinued operations totaled $380,000 and $1,690,000 for the three- and nine-months ended July 31,  2012, respectively.  The deferred purchase price not yet paid is included in other current assets of $235,000 and $150,000 as of July 31,  2013 and October 31,  2012, respectively, and other non-current assets of $85,000 as of October 31,  2012. </div> </div>falsefalsefalsenonnum:textBlockItemTypenaThe entire disclosure for all significant accounting policies of the reporting entity.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18726-107790 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Principles Board Opinion (APB) -Number 22 -Paragraph 8 -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 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18861-107790 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18743-107790 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18854-107790 false0Summary Of Significant Accounting PoliciesfalseSummary Of Significant Accounting PoliciesUnKnownUnKnownUnKnownUnKnowntruefalsefalseSheethttp://www.mgcdiagnostics.com/role/DisclosureSummaryOfSignificantAccountingPolicies12