CONSOLIDATED BALANCE SHEETS (USD $) In Thousands, unless otherwise specified	Mar. 31, 2012	Dec. 31, 2011
ASSETS
Cash and cash equivalents	$ 21,401	$ 34,280
Short-term deposits	18,000	18,000
Restricted deposits	1,901	2,223
Funds held in escrow	5,961	5,961
Accounts receivable	4,443	4,965
Unbilled revenue	3,210	3,778
Inventory	2,922	2,144
Other current assets	1,509	922
Total current assets	59,347	72,273
Property and equipment, net	797	635
Severance assets	2,778	2,620
Intangible assets, net	10,023	4,780
Goodwill	6,815	4,637
Deferred taxes	404	440
Other assets	217	149
Total assets	80,655	85,805
LIABILITIES AND EQUITY
Short-term bank credit and current maturities of long-term bank debt	464	677
Accounts payable	1,981	2,052
Accrued payroll, payroll taxes and social benefits	1,821	1,907
Other current liabilities	5,833	7,420
Total current liabilities	10,099	12,056
Long-term liabilities:
Accrued severance	4,054	3,837
Long-term debt	117	141
Other long-term liabilities	236	204
Total long-term liabilities	4,407	4,182
Equity:
Common stock - $0.01 par value per share: Authorized - 30,000,000 shares; Issued -18,067,925 and 18,318,863 shares at December 31, 2010 and September 30, 2011, respectively	186	183
Additional paid-in capital	85,973	84,614
Warrants	153	427
Accumulated deficit	(17,200)	(13,022)
Treasury stock, at cost - 801,920 shares at December 31, 2010 and September 30, 2011	3,036	3,036
Accumulated other comprehensive income	680	485
Total Acorn Energy, Inc. shareholders’ equity	66,756	69,651
Non-controlling interests	(607)	(84)
Total equity	66,149	69,567
Total liabilities and equity	80,655	85,805
Restricted deposit	$ 274	$ 271