Document And Entity Information - shares	9 Months Ended
Document And Entity Information - shares	Sep. 30, 2019	Nov. 01, 2019
Document Information [Line Items]
Entity Registrant Name	CUTERA INC
Entity Central Index Key	0001162461
Trading Symbol	cutr
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Current Reporting Status	Yes
Entity Emerging Growth Company	false
Entity Small Business	false
Entity Common Stock, Shares Outstanding (in shares)		14,233,487
Entity Shell Company	false
Document Type	10-Q
Document Period End Date	Sep. 30, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q3
Amendment Flag	false
Title of 12(b) Security	Common Stock ($0.001 par value)

Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Current assets:
Cash and cash equivalents	$ 22,879,000	$ 26,052,000
Marketable investments	6,448,000	9,523,000
Accounts receivable, net	23,222,000	19,637,000
Inventories	34,042,000	28,014,000
Other current assets and prepaid expenses	5,334,000	3,972,000
Total current assets	91,925,000	87,198,000
Property and equipment, net	2,771,000	2,672,000
Deferred tax asset	459,000	457,000
Operating lease right-of-use assets	8,332,000
Goodwill	1,339,000	1,339,000
Other long-term assets	6,410,000	5,971,000
Total assets	111,236,000	97,637,000
Current liabilities:
Accounts payable	14,140,000	11,279,000
Accrued liabilities	28,096,000	23,300,000
Operating lease liabilities	634,000
Extended warranty liability	2,232,000	3,159,000
Deferred revenue	10,164,000	9,882,000
Total current liabilities	55,266,000	47,620,000
Deferred revenue, net of current portion	3,309,000	2,684,000
Income tax liability	93,000	394,000
Operating lease liabilities, net of current portion	7,888,000
Other long-term liabilities	690,000	553,000
Total liabilities	67,246,000	51,251,000
Commitments and Contingencies (Notes 12 and 13)
Stockholders’ equity:
Common stock, $0.001 par value; authorized: 50,000,000 shares; issued and outstanding: 14,199,821 and 13,968,852 shares at September 30, 2019 and December 31, 2018, respectively	14,000	14,000
Additional paid-in capital	78,305,000	70,451,000
Accumulated deficit	(34,270,000)	(24,010,000)
Accumulated other comprehensive loss	(59,000)	(69,000)
Total stockholders’ equity	43,990,000	46,386,000
Total liabilities and stockholders’ equity	$ 111,236,000	$ 97,637,000

Condensed Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - $ / shares	Sep. 30, 2019	Dec. 31, 2018
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, authorized (in shares)	50,000,000	50,000,000
Common stock, issued (in shares)	14,199,821	13,968,852
Common stock, outstanding (in shares)	14,199,821	13,968,852

Condensed Consolidated Statements of Operations (Unaudited) - USD ($) shares in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Net revenue:
Revenue	$ 46,117,000	$ 40,573,000	$ 129,917,000	$ 117,251,000
Cost of revenue:
Cost of revenue	19,884,000	18,688,000	60,544,000	55,655,000
Gross profit	26,233,000	21,885,000	69,373,000	61,596,000
Operating expenses:
Sales and marketing	17,691,000	14,479,000	50,786,000	43,102,000
Research and development	3,643,000	3,244,000	10,622,000	10,895,000
General and administrative	7,308,000	5,160,000	18,100,000	15,501,000
Total operating expenses	28,642,000	22,883,000	79,508,000	69,498,000
Loss from operations	(2,409,000)	(998,000)	(10,135,000)	(7,902,000)
Interest and other expense, net	(146,000)	(49,000)	(180,000)	(80,000)
Loss before income taxes	(2,555,000)	(1,047,000)	(10,315,000)	(7,982,000)
Income tax expense (benefit)	73,000	(174,000)	(55,000)	(3,505,000)
Net loss	$ (2,628,000)	$ (873,000)	$ (10,260,000)	$ (4,477,000)
Net loss per share:
Basic (in dollars per share)	$ (0.19)	$ (0.06)	$ (0.73)	$ (0.33)
Diluted (in dollars per share)	$ (0.19)	$ (0.06)	$ (0.73)	$ (0.33)
Weighted-average number of shares used in per share calculations:
Basic (in shares)	14,182	13,851	14,095	13,717
Diluted (in shares)	14,182	13,851	14,095	13,717
Product [Member]
Net revenue:
Revenue	$ 40,315,000	$ 35,675,000	$ 113,045,000	$ 102,589,000
Cost of revenue:
Cost of revenue	16,343,000	15,909,000	50,278,000	46,876,000
Service [Member]
Net revenue:
Revenue	5,802,000	4,898,000	16,872,000	14,662,000
Cost of revenue:
Cost of revenue	$ 3,541,000	$ 2,779,000	$ 10,266,000	$ 8,779,000

Condensed Consolidated Statements of Comprehensive Loss (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Net loss	$ (2,628)	$ (873)	$ (10,260)	$ (4,477)
Available-for-sale investments
Net change in unrealized gains on available-for-sale investments	1	13	10	9
Less: Reclassification adjustment for (gains) losses on investments recognized during the period				9
Net change in unrealized gains and losses on available-for-sale investments	1	13	10	18
Tax provision
Other comprehensive income, net of tax	1	13	10	18
Comprehensive loss	$ (2,627)	$ (860)	$ (10,250)	$ (4,459)

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References + Details

Condensed Consolidated Statements of Changes in Stockholders' Equity (Unaudited) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Total
Balance (in shares) at Dec. 31, 2017	13,477,973
Balance at Dec. 31, 2017	$ 13,000	$ 62,025,000	$ 2,947,000	$ (92,000)	$ 64,893,000
Issuance of common stock for employee purchase plan (in shares)	34,776
Issuance of common stock for employee purchase plan		1,154,000			1,154,000
Exercise of stock options (in shares)	241,021
Exercise of stock options	$ 1,000	2,448,000			2,449,000
Issuance of common stock in settlement of restricted and performance stock units, net of shares withheld for employee taxes, and stock awards (in shares)	136,820
Issuance of common stock in settlement of restricted and performance stock units, net of shares withheld for employee taxes, and stock awards		(2,971,000)			(2,971,000)
Stock-based compensation expense		5,524,000			5,524,000
Net loss			(4,477,000)		(4,477,000)
Net change in unrealized loss on available-for-sale investments				18,000	18,000
Adjustment to opening balance for ASC 606 adoption at Dec. 31, 2017			3,813,000		3,813,000
Balance (in shares) at Sep. 30, 2018	13,890,590
Balance at Sep. 30, 2018	$ 14,000	68,180,000	2,283,000	(74,000)	70,403,000
Balance (in shares) at Jun. 30, 2018	13,824,252
Balance at Jun. 30, 2018	$ 14,000	66,291,000	3,156,000	(87,000)	69,374,000
Exercise of stock options (in shares)	52,162
Exercise of stock options		565,000
Issuance of common stock in settlement of restricted and performance stock units, net of shares withheld for employee taxes, and stock awards (in shares)	14,176
Issuance of common stock in settlement of restricted and performance stock units, net of shares withheld for employee taxes, and stock awards		(307,000)			(307,000)
Stock-based compensation expense		1,631,000			1,631,000
Net loss			(873,000)		(873,000)
Net change in unrealized loss on available-for-sale investments				13,000	13,000
Balance (in shares) at Sep. 30, 2018	13,890,590
Balance at Sep. 30, 2018	$ 14,000	68,180,000	2,283,000	(74,000)	$ 70,403,000
Balance (in shares) at Dec. 31, 2018	13,968,852				13,968,852
Balance at Dec. 31, 2018	$ 14,000	70,451,000	(24,010,000)	(69,000)	$ 46,386,000
Issuance of common stock for employee purchase plan (in shares)	53,803
Issuance of common stock for employee purchase plan		833,000			$ 833,000
Exercise of stock options (in shares)	79,420				81,032
Exercise of stock options		767,000			$ 767,000
Issuance of common stock in settlement of restricted and performance stock units, net of shares withheld for employee taxes, and stock awards (in shares)	97,746
Issuance of common stock in settlement of restricted and performance stock units, net of shares withheld for employee taxes, and stock awards		(750,000)			(750,000)
Stock-based compensation expense		7,004,000			7,004,000
Net loss			(10,260,000)		(10,260,000)
Net change in unrealized loss on available-for-sale investments				10,000	$ 10,000
Balance (in shares) at Sep. 30, 2019	14,199,821				14,199,821
Balance at Sep. 30, 2019	$ 14,000	78,305,000	(34,270,000)	(59,000)	$ 43,990,000
Balance (in shares) at Jun. 30, 2019	14,142,296
Balance at Jun. 30, 2019	$ 14,000	74,870,000	(31,642,000)	(60,000)	43,182,000
Issuance of common stock for employee purchase plan (in shares)	38,966
Issuance of common stock for employee purchase plan		437,000			437,000
Issuance of common stock in settlement of restricted and performance stock units, net of shares withheld for employee taxes, and stock awards (in shares)	18,559
Issuance of common stock in settlement of restricted and performance stock units, net of shares withheld for employee taxes, and stock awards		(180,000)
Stock-based compensation expense		3,178,000			3,178
Net loss			(2,628,000)		(2,628,000)
Net change in unrealized loss on available-for-sale investments				1,000	$ 1,000
Balance (in shares) at Sep. 30, 2019	14,199,821				14,199,821
Balance at Sep. 30, 2019	$ 14,000	$ 78,305,000	$ (34,270,000)	$ (59,000)	$ 43,990,000

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Cash flows from operating activities:
Net loss	$ (10,260)	$ (4,477)
Adjustments to reconcile net loss to net cash used in operating activities:
Stock-based compensation	7,004	5,524
Depreciation of tangible assets	1,184	849
Amortization of contract acquisition costs	2,169	1,304
Change in deferred tax asset	(2)	(3,507)
Provision for doubtful accounts receivable	(647)	(877)
Other	55	215
Changes in assets and liabilities:
Accounts receivable	(4,232)	(5,544)
Inventories	(6,028)	(2,540)
Other current assets and prepaid expenses	(1,423)	(797)
Other long-term assets	(2,608)	(2,301)
Accounts payable	2,861	6,319
Accrued liabilities	4,900	(4,177)
Extended warranty liabilities	(927)
Other long-term liabilities	(140)	105
Deferred revenue	907	58
Income tax liabilities	(301)	(27)
Net cash used in operating activities	(6,194)	(8,119)
Cash flows from investing activities:
Acquisition of property, equipment and software	(524)	(1,214)
Disposal of property and equipment	45	41
Proceeds from sales of marketable investments		13,044
Proceeds from maturities of marketable investments	11,450	8,050
Purchase of marketable investments	(8,304)	(4,390)
Net cash provided by investing activities	2,667	15,531
Cash flows from financing activities:
Proceeds from exercise of stock options and employee stock purchase plan	1,600	3,603
Taxes paid related to net share settlement of equity awards	(750)	(2,971)
Payments on finance lease obligations	(496)	(362)
Net cash provided by financing activities	354	270
Net increase (decrease) in cash and cash equivalents	(3,173)	7,682
Cash and cash equivalents at beginning of period	26,052	14,184
Cash and cash equivalents at end of period	22,879	21,866
Supplemental disclosure of non-cash items:
Assets acquired under finance lease	$ 903	$ 610

Note 1 - Summary of Significant Accounting Policies	9 Months Ended
Note 1 - Summary of Significant Accounting Policies	Sep. 30, 2019
Notes to Financial Statements
Organization, Consolidation, Basis of Presentation, Business Description and Accounting Policies [Text Block]	Note 1. Summary of Significant Accounting Policies Description of Operations and Principles of Consolidation Cutera, Inc. (“Cutera” or the “Company”) provides energy-based aesthetic systems for practitioners worldwide. The Company designs, develops, manufactures, distributes and markets energy-based product platforms for use by physicians and other qualified practitioners, enabling them to offer safe and effective aesthetic treatments to their customers. The Company currently markets the following system platforms: excel, enlighten, Juliet, Secret RF, truSculpt and xeo . Several of the Company’s systems offer multiple hand pieces and applications, providing customers the flexibility to upgrade their systems. The sales of (i) systems, system upgrades, and hand pieces (collectively “Systems” revenue); (ii) replacement hand pieces, truSculpt iD and truSculpt flex cycle refills, as well as single use disposable tips applicable to Juliet and Secret RF (“Consumables” revenue); and (iii) the distribution of third party manufactured skincare products (“Skincare” revenue); are collectively classified as “Products” revenue. In addition to Products revenue, the Company generates revenue from the sale of post-warranty service contracts, parts, detachable hand piece replacements (except for Titan, truSculpt 3D, truSculpt iD and truSculpt flex ) and service labor for the repair and maintenance of products that are out of warranty, all of which are collectively classified as “Service” revenue. Headquartered in Brisbane, California, the Company operates wholly-owned subsidiaries in Australia, Belgium, Canada, France, Germany, Hong Kong, Japan, Spain, Switzerland and the United Kingdom. The Company’s wholly owned subsidiary in Italy is currently dormant. These active subsidiaries market, sell and service the Company’s products outside of the United States. The Condensed Consolidated Financial Statements include the accounts of the Company and its subsidiaries. All inter-company transactions and balances have been eliminated. Unaudited Interim Financial Information In the opinion of the Company, the accompanying unaudited Condensed Consolidated Financial Statements included in this report reflect all adjustments (consisting of only normal recurring adjustments) necessary for a fair statement of its financial position as of September 30, 2019 and 2018, its results of operations, comprehensive income (loss), consolidated statements of changes in equity for the three and nine months ended September 30, 2019 and 2018, and cash flows for the nine months ended September 30, 2019 and 2018. The December 31, 2018 condensed consolidated balance sheet was derived from audited financial statements, but does not include all disclosures required by generally accepted accounting principles in the United States of America (“GAAP”). The results for interim periods are not necessarily indicative of results for the entire year or any other interim period. The accompanying Condensed Consolidated Financial Statements should be read in conjunction with the Company’s previously filed audited financial statements and the related notes thereto included in the Company’s annual report on Form 10 -K for the year ended December 31, 2018 filed with the Securities and Exchange Commission (the “SEC”) on March 18, 2019. Accounting Policies These unaudited Condensed Consolidated Financial Statements are prepared in accordance with the rules and regulations of the SEC applicable to interim financial statements. While these statements reflect all normal recurring adjustments that are, in the opinion of management, necessary for fair presentation of the results of the interim period, they do not include all of the information and footnotes required by GAAP for complete financial statements. These Condensed Consolidated Financial Statements should be read in conjunction with the financial statement disclosures in our annual report on Form 10 -K for the year ended December 31, 2018 filed with the SEC on March 18, 2019. The Company uses the same accounting policies in preparing quarterly and annual financial statements. Unless otherwise noted, amounts presented within the Notes to Condensed Consolidated Financial Statements refer to the Company’s continuing operations. Notes 2 and 12 provide information about the Company’s adoption of new accounting standards for leases. Use of Estimates The preparation of Condensed Consolidated Financial Statements in conformity with GAAP requires the Company’s management to make estimates and assumptions that affect the amounts reported of assets and liabilities and disclosure of contingent assets and liabilities at the date of the Condensed Consolidated Financial Statements and the accompanying notes, and the reported amounts of revenue and expenses during the reported periods. Actual results could differ materially from those estimates. On an ongoing basis, management evaluates its estimates, including those related to warranty obligations, sales commission, accounts receivable and sales allowances, valuation of inventories, fair value of goodwill, useful lives of property and equipment, incremental borrowing rates related to the Company’s leases, assumptions regarding variables used in calculating the fair value of the Company's equity awards, expected achievement of performance based vesting criteria, management performance bonuses, fair value of investments, the standalone selling price of the Company's products and services, the period of benefit used to capitalize and amortize contracts acquisition costs, variable consideration, contingent liabilities, recoverability of deferred tax assets, and effective income tax rates. Management bases estimates on historical experience and on various other assumptions that are believed to be reasonable, the results of which form the basis for making judgments about the carrying values of assets and liabilities. Risks and Uncertainties The Company's future results of operations involve a number of risks and uncertainties. Factors that could affect the Company's future operating results and cause actual results to vary materially from expectations include, but are not limited to, rapid technological change, continued acceptance of the Company's products, stability of global financial markets, cybersecurity breaches and other disruptions that could compromise the Company’s information or results, management of international activities, competition from substitute products and larger companies, ability to obtain and maintain regulatory approvals, government regulations and oversight, patent and other types of litigation, ability to protect proprietary technology from counterfeit versions of the Company's products, strategic relationships and dependence on key individuals. Recently Adopted Accounting Pronouncements Adopted In February 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2016 - 02, "Leases," (also known as ASC Topic 842 ) which requires, among other items, a lessee to recognize most leases as assets and liabilities on the balance sheet. Qualitative and quantitative disclosures were enhanced to better understand the amount, timing and uncertainty of cash flows arising from leases. In July 2018, the FASB issued ASU 2018 - 11, "Targeted Improvements," which gives the option to apply the transition provisions of ASU 2016 - 02 at its adoption date instead of at the earliest comparative period presented in its financial statements. In addition, ASU 2018 - 11 provides a practical expedient that permits lessors to not separate non-lease components from the associated lease component if certain conditions are met. Also in July 2018, the FASB issued ASU 2018 - 10, "Codification Improvements to ASC Topic 842, Leases," which clarifies certain aspects of ASU 2016 - 02. The Company adopted ASU 2016 - 02, as of January 1, 2019, using the modified retrospective method, to all leases existing at the date of initial application. The comparative period information has not been restated and continues to be reported under the accounting standards in effect for the period presented. The new standard provides a number of optional practical expedients in transition. The Company elected the package of practical expedients permitted under the transition guidance within the new standard, which allowed the Company to carry forward the Company’s historical conclusions about lease identification, lease classification and initial direct costs. The Company also elected the practical expedient related to land easements, allowing the Company to carry forward the Company’s accounting treatment for land easements on existing agreements. The Company did not elect the practical expedient to use hindsight in determining the lease term. The adoption of the new standard resulted in the recording of additional lease assets and lease liabilities of $10.3 million and $10.4 million, respectively, as of January 1, 2019, based on the present value of the remaining minimum rental payments under current leasing standards for existing operating leases. The difference between the additional lease assets and lease liabilities results from rent-free periods which were previously recorded as deferred rent. The Company’s accounting for finance leases remained substantially unchanged. The standard had no material impact on the Company’s condensed consolidated net earnings, results of operations, comprehensive loss, statements of changes in equity, and cash flows. See Notes 2 and 12 for additional accounting policy and transition disclosures regarding ASC Topic 842. In August 2018, the FASB issued ASU No. 2018 - 15, "Intangibles (Topic 350 ): Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract", which aligns the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software. This standard also requires customers to amortize the capitalized implementation costs of a hosting arrangement that is a service contract over the term of the hosting arrangement inclusive of expected contract renewals. The Company adopted this standard effective April 1, 2019, on a prospective basis for applicable implementation costs. The adoption of this guidance prospectively resulted in the capitalization of software development costs of $0.4 and $0.9 million during the three and six months ending September 30, 2019. These costs relate to implementation of a new Enterprise Resource Planning and Customer Relationship Management systems and are included in “other current assets and prepaid expenses” on the balance sheet.

Note 2 - Effect of Adoption of the New Lease Standard (ASC Topic 842) on Condensed Consolidated Financial Statements

9 Months Ended

Sep. 30, 2019

Notes to Financial Statements

New Accounting Pronouncements and Changes in Accounting Principles [Text Block]

Note

Effect of Adoption of the New Lease Standard (ASC Topic

842

) on Condensed Consolidated Financial Statements

The Company adopted ASC Topic

842

January 1, 2019,

applying the modified retrospective method to all leases existing at the date of initial application. The comparative information has

not

been adjusted and continues to be reported under the accounting standards in effect for the prior period.

The following table summarizes the effects of adopting Topic

842

on the Company’s consolidated balance sheet as of

January 1, 2019 (

in thousands):

	As reported under Topic 842		Adjustments		Balances under Prior GAAP
Operating lease right-of-use assets	$	10,049	$	(10,049)	$	—
Operating lease liabilities		(2,430)		2,430		—
Other long-term liabilities*		—		140		140
Operating lease liabilities, net of current portion		(7,759)		7,759		—

*Deferred rent included in other long-term liabilities

Note 3 - Cash, Cash Equivalents and Marketable Investments

9 Months Ended

Sep. 30, 2019

Notes to Financial Statements

Cash, Cash Equivalents, and Marketable Securities [Text Block]

Note

Cash, Cash Equivalents and Marketable Investments

The Company invests its cash primarily in money market funds, U.S. Treasury bills and in highly liquid debt instruments of U.S. federal and municipal governments and their agencies, commercial paper and corporate debt securities. All highly liquid investments with stated maturities of

three

months or less from date of purchase are classified as cash equivalents; all highly liquid investments with stated maturities of greater than

three

months are classified as marketable investments. The majority of the Company’s cash and investments are held in U.S. banks and the Company's foreign subsidiaries maintain a limited amount of cash in their local banks to cover short term operating expenses.

The Company determines the appropriate classification of its investments in marketable securities at the time of purchase and re-evaluates such designation at each balance sheet date. The Company’s marketable securities are classified and accounted for as available-for-sale securities. Investments with remaining maturities of more than

one

year are viewed by the Company as available to support current operations and are classified as current assets under the caption marketable investments in the accompanying condensed consolidated balance sheets. Investments in marketable securities are carried at fair value, with the unrealized gains and losses reported as a component of stockholders’ equity. Any realized gains or losses on the sale of marketable securities are determined on a specific identification method, and such gains and losses are reflected as a component of interest and other income, net.

The following tables summarize the components, and the unrealized gains and losses position, related to the Company’s cash, cash equivalents and marketable investments (in thousands) as of

September 30, 2019

and

December 31, 2018:

September 30, 2019	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses		Fair Market Value
Cash and cash equivalents	$	22,879	$	—	$	—	$	22,879


Marketable investments:
U.S. government notes		3,904		1		—		3,905
Commercial paper		2,141		—		—		2,141
Corporate debt securities		402		—		—		402
Total marketable investments		6,447		1		—		6,448

Total cash, cash equivalents and marketable investments	$	29,326	$	1	$	—	$	29,327

December 31, 2018	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses		Fair Market Value
Cash and cash equivalents	$	26,052	$	—	$	—	$	26,052

Marketable investments:
U.S. government notes		1,397		—		—		1,397
U.S. government agencies		2,677		—		—		2,677
Municipal securities		200		—		—		200
Commercial paper		2,433		—		—		2,433
Corporate debt securities		2,825		—		(9)		2,816
Total marketable investments		9,532		—		(9)		9,523

Total cash, cash equivalents and marketable investments	$	35,584	$	—	$	(9)	$	35,575

As of

September 30, 2019

and

December 31, 2018,

the gross unrealized gains and losses were

$1,000

and $(

9,000

), respectively, and were related to interest rate changes on available-for-sale marketable investments. The Company has concluded that it is more-likely-than-

not

that the securities will be held until maturity or the recovery of their cost basis.

securities were in an unrealized loss position for more than

months.

The following table summarizes the contractual maturities of the Company’s available-for-sale securities, classified as marketable investments as of

September 30, 2019 (

in thousands):

	Amount
Due in less than one year	$	6,448
Due in 1 to 3 years		—
Total marketable investments	$	6,448

Note 4 - Fair Value of Financial Instruments

9 Months Ended

Sep. 30, 2019

Notes to Financial Statements

Fair Value Disclosures [Text Block]

Note

Fair Value of Financial Instruments

Fair value is an exit price representing the amount that would be received to sell an asset or paid to transfer a liability in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. The fair value hierarchy contains

three

levels of inputs that

may

be used to measure fair value, in accordance with ASC

820,

as follows:

●	Level 1: inputs, which include quoted prices in active markets for identical assets or liabilities;

●

Level

inputs, which include observable inputs other than Level

inputs, such as quoted prices for similar assets or liabilities, quoted prices for identical or similar assets or liabilities in markets that are

not

active, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the asset or liability. For available-for-sale securities, the Company reviews trading activity and pricing as of the measurement date. When sufficient quoted pricing for identical securities is

not

available, the Company uses market pricing and other observable market inputs for similar securities obtained from various

third

-party data providers. These inputs either represent quoted prices for similar assets in active markets or have been derived from observable market data; and

●

Level

inputs, which include unobservable inputs that are supported by little or

market activity and that are significant to the fair value of the underlying asset or liability. Level

assets and liabilities include those whose fair value measurements are determined using pricing models, discounted cash flow methodologies, or similar valuation techniques, as well as significant management judgment or estimation.

In determining fair value, the Company utilizes valuation techniques that maximize the use of observable inputs and minimize the use of unobservable inputs to the extent possible as well as considers counterparty credit risk in its assessment of fair value.

As of

September 30, 2019,

financial assets measured and recognized at fair value on a recurring basis and classified under the appropriate level of the fair value hierarchy as described above were as follows (in thousands):

September 30, 2019	Level 1		Level 2		Level 3		Total
Cash equivalents:
Money market funds	$	3,061	$	—	$	—	$	3,061
Commercial paper		—		4,344		—		4,344
Marketable investments:
Available-for-sale securities		—		6,448		—		6,448
Total assets at fair value	$	3,061	$	10,792	$	—	$	13,853

As of

December 31, 2018,

financial assets measured and recognized at fair value on a recurring basis and classified under the appropriate level of the fair value hierarchy as described above was as follows (in thousands):

December 31, 2018	Level 1		Level 2		Level 3		Total
Cash equivalents:
Money market funds	$	3,036	$	—	$	—	$	3,036
Commercial paper		—		1,047		—		1,047
Marketable investments:
Available-for-sale securities		—		9,523		—		9,523
Total assets at fair value	$	3,036	$	10,570	$	—	$	13,606

Money market funds and U.S. Treasury bills are highly liquid investments and are actively traded. The pricing information on these investment instruments are readily available and can be independently validated as of the measurement date. This approach results in the classification of these securities as Level

of the fair value hierarchy.

Corporate debt, U.S. government-backed securities, and commercial paper are measured at fair value using Level

inputs. The Company reviews trading activity and pricing for these investments as of each measurement date. When sufficient quoted pricing for identical securities is

not

available, the Company uses market pricing and other observable market inputs for similar securities obtained from various

third

party data providers. These inputs represent quoted prices for similar assets in active markets or these inputs have been derived from observable market data. This approach results in the classification of these securities as Level

of the fair value hierarchy. The average remaining maturity of the Company’s Level

investments as of

September 30, 2019

is less than

nine

months and all of these investments are rated by S&P and Moody’s at A or better. The Company recognizes transfers between levels of the fair value hierarchy as of the end of the reporting period. There were

transfers within the hierarchy during the quarter and year ended

September 30, 2019

and

December 31, 2018,

respectively.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

Note 5 - Balance Sheet Details

9 Months Ended

Sep. 30, 2019

Notes to Financial Statements

Supplemental Balance Sheet Disclosures [Text Block]

Note

Balance Sheet Details

Inventories

As of

September 30, 2019

and

December 31, 2018,

inventories consist of the following (in thousands):

	September 30, 2019		December 31, 2018
Raw materials	$	18,637	$	16,991
Work in process		2,242		2,306
Finished goods		13,163		8,717
Total	$	34,042	$	28,014

Accrued

Liabilities

As of

September 30, 2019

and

December 31, 2018,

accrued liabilities consist of the following (in thousands):

	September 30, 2019		December 31, 2018
Accrued payroll and related expenses	$	13,073	$	9,377
Sales and marketing accruals		2,229		2,379
Warranty liability		4,406		4,666
Sales tax		3,152		2,935
Other		5,236		3,943
Total	$	28,096	$	23,300

Product Remediation Liability

During the

fourth

quarter of

2018,

the Company recognized a liability for a product remediation plan related to

one

of its legacy systems. This product remediation plan, a voluntary action initiated by the Company, includes the replacement of a component in

one

of our legacy products. The accrued liability consists of the cost of materials and labor to replace the component in all units under the Company's standard warranty or covered under an existing Extended Warranty contract as of the

fourth

quarter of

2018.

The Company recorded approximately

$5.0

million related to this product remediation plan, of which

$1.1

million was utilized in the

fourth

quarter of

2018.

As of

December 31, 2018,

approximately

$0.7

million of the balance was related to product warranty and included in accrued liabilities, and

$3.2

million was separately recorded as Extended Warranty Liability.

In the

nine

months ended

September 30, 2019,

the Company utilized

$0.2

million related to product warranty and

$0.9

million related to extended warranty liability. As of

September 30, 2019,

the product remediation warranty and extended warranty liability were

$0.5

million and

$2.2

million, respectively.

Note 6 - Warranty and Extended Service Contract

9 Months Ended

Sep. 30, 2019

Notes to Financial Statements

Product Warranty Disclosure [Text Block]

Note

Warranty and Extended Service Contract

The Company has a direct field service organization in North America (including Canada). Internationally, the Company provides direct service support in Australia, Belgium, France, Germany, Hong Kong, Japan, Spain and Switzerland, as well as through

third

-party service providers in the United Kingdom. In other countries, where the Company does

not

have a direct presence, the Company provides service through a network of distributors and

third

-party service providers.

After the original warranty period, maintenance and support are offered on an extended service contract basis or on a time and materials basis. The Company provides for the estimated cost to repair or replace products under standard warranty at the time of sale. Costs incurred in connection with extended service contracts are recognized at the time when costs are incurred, except the

one

-time extended service contracts charge of

$3.2

million in

December 31, 2018,

related to the cost to replace a component in

one

of the Company's legacy products.

The following table provides the changes in the product standard warranty accrual for the

three

and

nine

months ended

September 30, 2019

and

2018

(in thousands):

	Three Months Ended				Nine Months Ended
	September 30,				September 30,
	2019		2018		2019		2018
Beginning Balance	$	4,832	$	3,561	$	4,668	$	3,508
Add: Accruals for warranties issued during the period		1,504		1,589		5,656		6,164
Less: Settlements made during the period		(1,930)		(1,510)		(5,918)		(6,032)
Ending Balance	$	4,406	$	3,640	$	4,406	$	3,640

Note 7 - Deferred Revenue

9 Months Ended

Sep. 30, 2019

Notes to Financial Statements

Contract with Customer Liability [Text Block]

Note

Deferred Revenue

The Company records deferred revenue when revenue is to be recognized subsequent to invoicing. For extended service contracts, the Company generally invoices customers at the beginning of the extended service contract term. The Company’s extended service contracts typically have one,

two

three

year terms. Deferred revenue also includes payments for installation, training and extended marketing support service. As of

September 30, 2019,

approximately

75%

of the deferred revenue balance of

$13.5

million will be recognized over the next

months.

The following table provides changes in the deferred service contract revenue balance for the

three

and

nine

months ended

September 30, 2019

and

2018

(in thousands):

	Three Months Ended				Nine Months Ended
	September 30,				September 30,
	2019		2018		2019		2018
Beginning Balance	$	13,859	$	11,807	$	11,855	$	11,656
Add: Payments received		3,624		3,609		13,075		12,025
Less: Revenue recognized		(4,010)		(4,097)		(11,457)		(12,362)
Ending Balance	$	13,473	$	11,319	$	13,473	$	11,319

Costs for extended service contracts were

$2.3

million and

$6.5

million, respectively, for the

three

and

nine

months ended

September 30, 2019,

and

$1.7

million and

$5.7

million, respectively, for the

three

and

nine

months ended

September 30, 2018.

Note 8 - Revenue

9 Months Ended

Sep. 30, 2019

Notes to Financial Statements

Revenue from Contract with Customer [Text Block]

Note

Revenue

Revenue is recognized upon transfer of control of promised products or services to customers in an amount that reflects the consideration to which the Company expects to be entitled in exchange for promised goods or services. The Company’s performance obligations are satisfied either over time or at a point in time. Revenue from performance obligations that are transferred to customers over time accounted for approximately

13%

and

respectively, of the Company’s total revenue for the

nine

months ended

September 30, 2019

and

2018.

The Company has certain system sale arrangements that contain multiple products and services. For these bundled sale arrangements, the Company accounts for individual products and services as separate performance obligations if they are distinct. The Company’s products and services are distinct if a customer can benefit from the product or service on its own or with other resources that are readily available to the customer, and if the Company’s promise to transfer the products or service to the customer is separately identifiable from other promises in the sale arrangements. The Company’s system sale arrangements can include all or a combination of the following performance obligations: the system and software license (considered as

one

performance obligation), system accessories (hand pieces), training, other accessories, extended service contracts and marketing services.

For the Company’s system sale arrangements that include an extended service contract, the period of service commences at the expiration of the Company’s standard warranty offered at the time of the system sale. The Company considers the extended service contracts terms in the arrangements that are legally enforceable to be performance obligations. Other than extended service contracts and marketing services, which are satisfied over time, the Company generally satisfies all performance obligations at a point in time. Systems, system accessories (hand pieces), training, and time and materials services are also sold on a stand-alone basis, and these performance obligations are satisfied at a point in time. For contracts with multiple performance obligations, the Company allocates the transaction price of the contract to each performance obligation on a relative standalone selling price basis.

Nature of Products and Services

Systems

Systems revenue is generated from the sale of systems and from the sale of upgrades to existing systems. A system consists of a console that incorporates a universal graphic user interface, a laser or other energy based module, control system software and high voltage electronics, as well as

one

or more hand pieces. In certain applications, the laser or other energy-based module is contained in the hand piece, such as with the Company’s

Pearl

and

Pearl

Fractional

applications, rather than within the console.

The Company offers customers the ability to select the system that best fits their practice at the time of purchase and then to cost-effectively add applications to their system as their practice grows. This provides customers the flexibility to upgrade their systems whenever they choose and provides the Company with a source of additional Systems revenue.

The system or upgrade and the right to use the embedded software represent a single performance obligation as the software license is integral to the functionality of the system or upgrade.

The Company does

not

identify calibration and installation services for systems other than

enlighten

as performance obligations because such services are immaterial in the context of the sale arrangement. The related costs to complete calibration and installation for systems other than

enlighten

are immaterial. Calibration and installation services for

enlighten

systems are identified as separate performance obligations.

For systems sold directly to end-customers that are credit approved, revenue is recognized when the Company transfers control to the end-customer, which occurs when the product is shipped to the customer or when the customer receives the product, depending on the nature of the arrangement. When collectability is

not

established in advance of receipt of payment from the customer, revenue is recognized upon the later of the receipt of payment or the satisfaction of the performance obligation. For systems sold through credit approved distributors, revenue is recognized at the time of shipment to the distributor.

The Company typically receives payment for its system consoles and other accessories within

days of shipment. Certain international distributor arrangements allow for longer payment terms.

Skincare

products

The Company sells

third

-party manufactured skincare products in Japan. The

third

-party skincare products are purchased from the

third

-party manufacturer and sold to licensed physicians. The Company acts as the principal in this arrangement, as it determines the price to charge customers for the skincare products, and controls the products before they are transferred to the customer. Sales of skincare products are typically the subject of contracts in which the skincare products represent the sole performance obligations. The Company recognizes revenue for skincare products at a point in time, at time of shipment.

Consumables

(Other

accessories)

The Company treats its customers' purchases of replacement cycles for

truSculpt iD

and

truSculpt flex

, as well as replacement

Titan

and

truSculpt

hand pieces, as Consumable revenue, which provides the Company with a source of recurring revenue from existing customers. The

Juliet

and

Secret RF

products have single use disposable tips which must be replaced after every treatment. Sales of these consumable tips further enhance the Company’s recurring revenue. Hand piece refills of the Company’s legacy

truSculpt

product are accounted for in accordance with the Company’s standard warranty and service contract policies.

Extended

contract

services

The Company offers post-warranty services to its customers through extended service contracts that cover parts and labor for a term of one, two, or

three

years. Service contract revenue is recognized over time, using a time based measure of progress, as the customers benefit from the service throughout the service period. The Company also offers services on a time-and-materials basis for systems and detachable hand piece replacements. Revenue related to services performed on a time-and-materials basis is recognized when performed. These post-warranty services serve as additional sources of recurring revenue from the Company’s installed product base.

Training

Sales of systems to customers include training on the use of the system to be provided within

180

days of purchase. The Company considers training a separate performance obligation as customers can immediately benefit from the training together with the customer’s system. Training is also sold separately from systems. The Company recognizes revenue for training when the training is provided. Training is

not

required for customers to use the systems.

Customer

Marketing

Support

In North America, the Company offers marketing and consulting phone support to its customers across all system platforms. These customer marketing support services include a practice development model and marketing training, performed remotely with ongoing phone consultations for

six

months from date of purchase. The Company considers customer marketing support a separate performance obligation, and recognizes revenue over the

six

-month term of the contracts.

Significant Judgments

The determination of whether

two

or more contracts entered into at or near the same time with the same customer should be combined and accounted for as

one

contract

may

require the use of significant judgment. In making this determination, the Company considers whether the contracts are negotiated as a package with a single commercial objective, have price interdependencies, or promise goods or services that represent a single performance objective

While the Company’s purchase agreements do

not

provide customers with a contractual right of return, the Company maintains a sales allowance to account for potential returns or refunds as a reduction in transaction price at the time of sale. The Company estimates sales returns and other variable consideration based on historical experience.

The Company determines standalone selling price ("SSP") for each performance obligation as follows:

●	Systems: The SSPs for systems are based on directly observable sales in similar circumstances to similar customers. When SSP is not directly observable, the Company estimates SSP using the expected cost plus margin approach.
●	Training: SSP is based on observable price when sold on a standalone basis.

●	Extended warranty/Service contracts: SSP is based on observable price when sold on a standalone basis (by customer type).

●	Customer Marketing Support: SSP is estimated based on cost plus a margin.

●	Set-up /Installation: SSP is based on observable price when sold on a standalone basis. Set-up or installation for all systems, excluding the enlighten system, is immaterial in the context of the contract. The related costs to complete set-up or installation are immaterial.

The calibration and installation service of the

enlighten

system are treated as separate performance obligations because the Company regularly sells

enlighten

systems without the calibration and installation service.

Loyalty

Program

The Company launched a customer loyalty program during the

third

quarter of

2018

for qualified customers located in the U.S. and Canada. Under the loyalty program, customers accumulate points based on their purchasing levels. Once a loyalty program member achieves a certain tier level, the member earns a reward. A customer’s account must be in good standing to receive the benefits of the rewards program. Rewards are earned on a quarterly basis and must be used in the following quarter. Customers receive a notification regarding their rewards tier by the

fifth

day of the following quarter. All unused rewards are forfeited. The fair value of the reward earned by loyalty program members is included in accrued liabilities and recorded as a reduction of net revenue at the time the reward is earned. As of

September 30, 2019,

the accrual for the loyalty program included in accrued liabilities was

$0.2

million.

Deferred Sales Commissions

Incremental costs of obtaining a contract, which consist primarily of commissions and related payroll taxes, are capitalized and amortized on a straight-line basis over the expected period of benefit. The Company uses the portfolio method to recognize the amortization expense related to these capitalized costs related to initial contracts and such expense is recognized over a period associated with the revenue of the related portfolio, which is generally

two

three

years.

Total capitalized costs as of

September 30, 2019

were

$4.7

million and are included in other assets in the Company’s condensed consolidated balance sheet. Amortization expense for these assets was

$0.8

million and

$2.2

million respectively, during the

three

and

nine

months ended

September 30, 2019

and is included in sales and marketing expense in the Company’s condensed consolidated statement of operations. Amortization expense was

$0.5

million and

$1.3

million, respectively, during the

three

and

nine

months ended

September 30, 2018.

Note 9 - Stockholders' Equity and Stock-based Compensation Expense

9 Months Ended

Sep. 30, 2019

Notes to Financial Statements

Share-based Payment Arrangement [Text Block]

Note

Stockholders’ Equity and Stock-based Compensation Expense

The Company’s equity incentive plans are broad-based, long-term programs intended to attract and retain talented employees and align stockholder and employee interests. In

June 2019,

stockholders approved an amendment and restatement of the Amended and Restated

2004

Equity Incentive Plan (the “Prior Plan”) as the

2019

Equity Incentive Plan (the

“2019

Plan”) and approved an additional

700,000

shares, available for future grants (in addition to the

9,701,192

shares provided under the Prior Plan). The

2019

Plan provides for the grant of incentive stock options, non-statutory stock options, RSAs, restricted stock units (“RSUs”), stock appreciation rights, performance stock units, performance shares, and other stock or cash awards.

The Company awarded

zero

and

42,236

RSUs to its non-employee directors during the

three

and

nine

months ended

September 30, 2019,

respectively. Executive officers, senior management and certain employees were awarded

10,185

and

375,252

performance stock units (“PSUs”) by the Board of Directors (“Board”) during the

three

and

nine

months ended

September 30, 2019,

respectively. The PSUs granted in the

nine

months ended

September 30, 2019

vest subject to the recipients’ continued service and the achievement of certain performance goals for the Company’s

2019

fiscal year established by the Board and relating to the achievement of revenue targets for consumable products, revenue targets for international revenue, and specific operational milestones related to product performance and IT systems implementation projects. On

September 5, 2019,

the Board made a modification to all the PSU grants outstanding as of

September 4, 2019,

such that

15%

of the PSUs will now vest upon the achievement of revenue targets for consumable products or revenue targets for international revenue rather than upon the achievement of targets related to IT systems implementation projects. The modified PSUs were valued at the Company’s share price on the date of the modification. The impact due to the PSU modification was

$0.2

million.

The

10,185

PSUs awards during the

three

months ended

September 30, 2019,

relate to

15%

67,897

shares the Company's Board awarded its new CEO, David H. Mowry, scheduled to vest over

years from

2019

through

2022.

These PSUs are subject to certain performance-based criteria related to achieving financial metrics in the Board approved annual budgets for the years

2019

through

2022.

As of

September 30, 2019,

the Company concluded that only the

2019

tranche meets the criteria for measurement and recognition. However the

2020

2022

tranches (

2020

tranche =

25%

of the target number of the PSUs;

2021

tranche =

30%

of the target number of the PSUs; and

2022

tranche =

30%

of the target number of the PSUs) do

not

meet the criteria for measurement and recognition as of

September 30, 2019,

and will meet the criteria for measurement and commencement of recognition when the Company’s Board of Directors establishes the financial metrics for each fiscal year.

The Board also awarded executive officers, senior management and certain employees

147,317

and

414,423

RSUs during the

three

and

nine

months ended

September 30, 2019,

respectively.

25%

of the RSUs granted vest on each of the

first

four

anniversaries of the vest date subject to the recipients’ continued service.

As of

September 30, 2019,

there was approximately

$15.8

million of unrecognized compensation expense, net of projected forfeitures, for stock options and stock awards. The expense is expected to be recognized over the remaining weighted-average period of

1.65

years. The actual expense recorded in the future

may

be higher or lower based on a number of factors, including, actual forfeitures experienced and the degree of achievement of the performance goals related to the PSUs granted.

Activities under the

2004

and

2019

Equity Incentive Plans are summarized as follows:

			Options Outstanding
	Shares Available for Grant		Number of Stock Options Outstanding		Weighted- Average Exercise Price
Balance, December 31, 2018		1,141,305		507,705	$	20.52
Additional shares reserved		700,000		—		—
Stock awards granted*		(1,486,688)		—		—
Options exercised		—		(81,032)		9.47
Options canceled		42,873		(42,873)		20.18
Stock awards canceled*		313,623
Balance, September 30, 2019		711,113		383,800	$	22.89

*The

Company

had

“fungible

share”

provision

the

Prior

Plan

whereby

for

each

full-value

award

(RSU/PSU)

issued

canceled

under

the

Prior

Plan

required

the

subtraction

add

back

2.12

from

the

Available

for

Grant,

respectively.

The

pan

’

stockholders

approved

the

removal

the

“fungible

share”

provision

for

awards

granted

after

June

14,

2019

upon

adoption

the

Amended

and

Restated

Plan

the

Company’s

2019

Annual

Meeting

Stockholders

held

June

14,

2019.

Non-Employee Stock-Based Compensation

The Company granted

9,303

RSUs and

11,920

PSUs to non-employees during the

nine

months ended

September 30, 2019.

The RSUs granted vest over

four

years at

25%

on each anniversary of the grant date. The PSUs vest over a year subject to the same performance criteria as the PSUs granted to employees. The PSUs granted in the

three

and

nine

months ended

September 30, 2019

vest subject to the recipients continued service.

Stock-based Compensation Expense

Stock-based compensation expense by department recognized during the

three

and

nine

months ended

September 30, 2019

and

2018

were as follows (in thousands):

	Three Months Ended				Nine Months Ended
	September 30,				September 30,
	2019		2018		2019*			2018
Cost of revenue	$	430	$	196	$	1,103	$	576
Sales and marketing		1,365		540		3,080		1,744
Research and development		443		164		1,076		617
General and administrative		940		731		1,745		2,587
Total stock-based compensation expense	$	3,178	$	1,631	$	7,004	$	5,524

*Included

the

nine

-month

ended

September

30,

2019

stock-based

compensation

expense

the

charge

connection

with

the

accelerated

vesting

4,667

the

Company’s

former

CEO,

accordance

with

his

separation

agreement

dated

January

2019.

Note 10 - Net Income (Loss) Per Share

9 Months Ended

Sep. 30, 2019

Notes to Financial Statements

Earnings Per Share [Text Block]

Note

10.

Net Loss Per Share

Basic net loss per share is computed using the weighted-average number of shares outstanding during the period. In periods of net income, diluted shares outstanding include the dilutive effect of in-the-money equity awards (stock options, RSUs, PSUs and employee stock purchase plan contributions), which is calculated based on the average share price for each fiscal period using the treasury stock method.

Diluted earnings per share is the same as basic earnings per share for the periods in which the Company had a net loss because the inclusion of outstanding common stock equivalents would be anti-dilutive.

The following table sets forth the computation of basic and diluted net income (loss) and the weighted average number of shares used in computing basic and diluted net income (loss) per share (in thousands, except per share data):

	Three Months Ended				Nine Months Ended
	September 30,				September 30,
	2019		2018		2019		2018
Numerator
Net loss (in thousands)	$	(2,628)	$	(873)	$	(10,260)	$	(4,477)
Denominator
Weighted average shares of common stock outstanding used in computing net loss per share, basic		14,182		13,851		14,095		13,717
Dilutive effect of incremental shares and share equivalents		—		—		—		—
Weighted average shares of common stock outstanding used in computing net loss per share, diluted		14,182		13,851		14,095		13,717
Net loss per share:
Net loss per share, basic	$	(0.19)	$	(0.06)	$	(0.73)	$	(0.33)
Net loss per share, diluted	$	(0.19)	$	(0.06)	$	(0.73)	$	(0.33)

The following numbers of shares outstanding, prior to the application of the treasury stock method, were excluded from the computation of diluted net loss per common share for the period presented because including them would have had an anti-dilutive effect (in thousands):

	Three Months Ended				Nine Months Ended
	September 30,				September 30,
	2019		2018		2019		2018
Options to purchase common stock		398		607		443		707
Restricted stock units		648		411		523		419
Performance stock units		221		24		166		19
Employee stock purchase plan shares		94		47		94		82
Total		1,361		1,089		1,226		1,227

Note 11 - Income Taxes	9 Months Ended
Note 11 - Income Taxes	Sep. 30, 2019
Notes to Financial Statements
Income Tax Disclosure [Text Block]	Note 11. Income Taxes For the three and nine months ended September 30, 2019, the Company's income tax expense and benefit were $73,000 and $55,000, respectively, compared to tax benefits of $174,000 and $3,505,000, respectively, for the same periods in 2018. The Company's income tax benefit for the nine month ended September 30, 2019 is due primarily to the release of reserve for uncertain tax position in Germany of $0.3 million, partially offset by income taxes in foreign jurisdictions. Based on all available objectively verifiable evidence during the three and nine months ended September 30, 2019, the Company believes it is more likely than not that the tax benefits of the U.S. losses incurred will not be realized. Accordingly, the Company will continue to maintain a full valuation allowance on the U.S. deferred tax assets. There was no valuation allowance during the three months ended September 30, 2018 other than the California jurisdiction.

Note 12 - Leases

9 Months Ended

Sep. 30, 2019

Notes to Financial Statements

Lessee, Leases [Text Block]

Note

12.

Leases

The Company is a party to certain operating and finance leases for vehicles, office space and storages. The Company’s material operating leases consist of office space, as well as storage facilities. The Company’s leases generally have remaining terms of

years, some of which include options to renew the leases for up to

years. The Company leases space for operations in the United States, Japan, Belgium, France and Spain. In addition to the above facility leases, the Company also routinely leases automobiles for certain sales and field service employees under operating leases.

The Company determines if a contract contains a lease at inception. Operating lease assets and liabilities are recognized at the lease commencement date. Operating lease liabilities represent the present value of lease payments

not

yet paid. Operating lease assets represent the right to use an underlying asset and are based upon the operating lease liabilities adjusted for prepayments or accrued lease payments, initial direct costs, lease incentives, and impairment of operating lease assets. To determine the present value of lease payments

not

yet paid, the Company estimates the incremental secured borrowing rates corresponding to the maturities of the leases. The Company based the rate estimates on prevailing financial market conditions, credit analysis, and management judgment.

The Company recognizes expense for these leases on a straight-line basis over the lease term. Additionally, tenant incentives used to fund leasehold improvements are recognized when earned and reduce our right-of-use asset related to the lease. These are amortized through the right-of-use asset as reductions of expense over the lease term.

Below is supplemental balance sheet information related to leases (in thousands):

Assets	Classification	September 30, 2019
Right-of-use assets	Operating lease assets	$	8,332
Finance lease	Property and equipment, net *		1,152
Total leased assets		$	9,484

*Finance lease assets included in Property and equipment, net.

Liabilities	Classification	September 30, 2019
Operating lease liabilities
Operating lease liabilities, current	Operating lease liabilities	$	634
Operating lease liabilities , non-current	Operating lease liabilities, net of current portion		7,888
Total operating lease liabilities		$	8,522

Finance lease liabilities
Finance lease liabilities, current	Accrued liabilities	$	570
Finance lease liabilities, non-current	Other long-term liabilities		690
Total finance lease liabilities		$	1,260

Lease costs during the

three

months ended

September

30,

2019:

Finance lease cost	Amortization expense	$	175
Finance lease cost	Interest for finance lease		25
Operating lease cost	Operating lease expense		727

Lease costs during the

nine

months

ended

September

30,

2019:

Finance lease cost	Amortization expense	$	546
Finance lease cost	Interest for finance lease		65
Operating lease cost	Operating lease expense		2,168

Cash paid for amounts included in the measurement of lease liabilities during the

three

months ended

September

30,

2019

were as follows:

Operating cash flow	Finance lease	$	25
Financing cash flow	Finance lease		175
Operating cash flow	Operating lease		708

Cash paid for amounts included in the measurement of lease liabilities during the

nine

months

ended

September 30, 2019

were as follows:

Operating cash flow	Finance lease	$	65
Financing cash flow	Finance lease		590
Operating cash flow	Operating lease		2,112

Maturities of lease liabilities

Maturities of lease liabilities were as follows as of

September 30,

2019

(in thousands):

	Operating leases
Remainder of 2019	$	722
2020		2,868
2021		2,613
2022		2,607
2023 and thereafter		351
Total lease payments		9,161
Less: imputed interest		639
Present value of lease liabilities	$	8,522

Vehicle Leases

As of

September 30, 2019,

the Company was committed to minimum lease payments for vehicles leased under long-term non-cancelable finance leases as follows (in thousands):

	Operating leases
Remainder of 2019	$	185
2020		541
2021		400
2022		240
Total lease payments		1,366
Less: imputed interest		106
Present value of lease liabilities	$	1,260

As previously disclosed in our

2018

Annual Report on Form

-K and under the previous lease accounting, maturities of lease liabilities were as follows as of

December 31, 2018:

Facility Leases

As of

December 31, 2018,

the Company was committed to minimum lease payments for facilities and other leased assets under long-term non-cancelable operating leases as follows (in thousands):

	Operating leases
2019	$	3,011
2020		2,939
2021		2,564
2022		2,495
2023 and thereafter		214
Future minimum rental payments	$	11,223

Vehicle Leases –

U.S.

As of

December 31, 2018,

the Company was committed to minimum lease payments for vehicles leased under long-term non-cancelable capital leases as follows (in thousands):

	Operating leases
2019	$	576
2020		287
2021		152
Future minimum lease payments	$	1,015

Weighted-average remaining lease term and discount rate, as of

September 30, 2019,

were as follows:

Lease Term and Discount Rate
Weighted-average remaining lease term (years)
Operating leases	3.3
Finance leases	2.8
Weighted-average discount rate
Operating leases	4.4	%
Finance leases	5.6	%

Note 13 - Contingencies	9 Months Ended
Note 13 - Contingencies	Sep. 30, 2019
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	Note 13. Contingencies The Company is named from time to time as a party to other legal proceedings, product liability, commercial disputes, employee disputes, and contractual lawsuits in the ordinary course of business. A liability and related charge are recorded to earnings in the Company’s consolidated financial statements for legal contingencies when the loss is considered probable and the amount can be reasonably estimated. The assessment is re-evaluated each accounting period and is based on all available information, including discussion with outside legal counsel. If a reasonable estimate of a known or probable loss cannot be made, but a range of probable losses can be estimated, the low-end of the range of losses is recognized if no amount within the range is a better estimate than any other. If a material loss is reasonably possible, but not probable and can be reasonably estimated, the estimated loss or range of loss is disclosed in the notes to the consolidated financial statements. The Company expenses legal fees as incurred. As of September 30, 2019 and December 31, 2018, the Company had zero and $171,000 accrued, respectively, related to various pending contractual and product liability lawsuits. The Company does not believe that a material loss in excess of accrued amounts is reasonably likely.

Note 14 - Debt	9 Months Ended
Note 14 - Debt	Sep. 30, 2019
Notes to Financial Statements
Debt Disclosure [Text Block]	Note 14. Debt On May 30, 2018, the Company and Wells Fargo Bank, N.A. (“Wells Fargo”) entered into a Loan and Security Agreement (the “Original Revolving Line of Credit”) in the original principal amount of $25 million. The Original Revolving Line of Credit terminates on May 30, 2021. On or about November 2, 2018, the Company entered into a First Amendment and Waiver to the Loan and Security Agreement with Wells Fargo (the “First Amended Revolving Line of Credit”). The First Amended Revolving Line of Credit provided for an original principal amount of $15 million, with the ability to request an additional $10 million, and a waiver of any existing defaults under the Original Revolving Line of Credit as long as the Company is in compliance with the terms of the First Amended Revolving Line of Credit. On or about, March 11, 2019, the Company entered into a Second Amendment and Waiver to the Loan and Security Agreement with Wells Fargo (the “Second Amended Revolving Line of Credit”). The Second Amended Revolving Line of Credit requires the Company to maintain a minimum cash balance of $15 million at Wells Fargo, but removes all other covenants so long as no money is drawn on the line of credit. The Company may draw down on the line of credit at the time it reaches and maintains trailing twelve months adjusted EBITDA of not less than $10 million, and a leverage ratio not to exceed 2.5 to 1.0. As of September 30, 2019, the Company had not drawn on the Original Revolving Line of Credit and the Company is in compliance with all financial covenants of the Original Revolving Line of Credit, as amended by the First and Second Amendment to the Revolving Line of Credit.

Note 15 - Segment Reporting

9 Months Ended

Sep. 30, 2019

Notes to Financial Statements

Segment Reporting Disclosure [Text Block]

Note

15.

Segment Reporting

Segment reporting is based on the “management approach,” following the method that management organizes the company’s reportable segments for which separate financial information is made available to, and evaluated regularly by, the chief operating decision maker in allocating resources and in assessing performance. The Company’s chief operating decision maker ("CODM") is its Chief Executive Officer ("CEO"), who makes decisions on allocating resources and in assessing performance. The CEO reviews the Company's consolidated results as

one

operating segment. In making operating decisions, the CEO primarily considers consolidated financial information, accompanied by disaggregated information about revenues by geography and product. All of the Company’s principal operations and decision-making functions are located in the U.S. The Company’s CEO views its operations, manages its business, and uses

one

measurement of profitability for the

one

operating segment - which sells aesthetic medical equipment and services, and distributes skincare products, to qualified medical practitioners. Substantially all of the Company’s long-lived assets are located in the U.S.

The following table presents a summary of revenue by geography for the

three

months ended

September 30, 2019

and

2018:

	Three Months Ended September 30,
	2019		2018
Revenue mix by geography:
United States	$	26,425	$	24,329
Japan		7,511		5,021
Asia, excluding Japan		3,754		4,348
Europe		1,907		2,356
Rest of the world		6,520		4,519
Total consolidated revenue	$	46,117	$	40,573
Revenue mix by product category:
Products	$	34,958	$	33,197
Consumables		2,510		1,055
Skincare		2,847		1,423
Total product revenue	$	40,315	$	35,675
Service		5,802		4,898
Total consolidated revenue	$	46,117	$	40,573

The following table presents a summary of revenue by geography for the

nine

months ended

September 30, 2019

and

2018:

	Nine Months Ended September 30,
	2019		2018
Revenue mix by geography:
United States	$	74,972	$	73,597
Japan		18,142		12,522
Asia, excluding Japan		11,396		11,422
Europe		7,147		6,729
Rest of the world		18,260		12,981
Total consolidated revenue	$	129,917	$	117,251
Revenue mix by product category:
Products	$	99,706	$	95,727
Consumables		7,109		2,881
Skincare		6,230		3,981
Total product revenue	$	113,045	$	102,589
Service		16,872		14,662
Total consolidated revenue	$	129,917	$	117,251

Note 16 - Subsequent Events	9 Months Ended
Note 16 - Subsequent Events	Sep. 30, 2019
Notes to Financial Statements
Subsequent Events [Text Block]	Note 16. Subsequent Events The Company has determined based on the evaluation that no material subsequent events exist other than the following: On November 1, 2019, Sandra A. Gardiner, the Company's Executive Vice President and Chief Financial Officer, informed the Company that she intends to resign her position with the Company to pursue another opportunity. At that time, the Company offered to enter into a resignation agreement whereby Ms. Gardiner would resign her position with the Company as of November 15, 2019, with compensation in return for certain transition assistance through the end of the Company’s fiscal year, and her release of certain claims. The Company was not able to reach agreement with Ms. Gardiner on the terms of her separation. On November 7, 2019, the Company received a Demand for Arbitration from Ms. Gardiner related to the terms of her separation from the Company. In the demand Ms. Gardiner alleges claims related to the negotiation of her separation agreement including fraudulent inducement or promissory fraud, negligent misrepresentation or omission, breach of contract, breach of the covenant of good faith and fair dealing promissory estoppel, and violations of the California Unfair Business Practices - Business & Professions Code. The Company believes it has viable defenses to each of these claims, and it intends to defend itself against these claims. Also on November 7, 2019, the Company’s Board of Directors appointed Dave Mowry, the Company’s current Chief Executive Officer, to serve as Interim Chief Financial Officer of the Company until the Board appoints a successor Chief Financial Officer. The Nominating and Governance Committee of the Board of Directors of the Company is actively searching for qualified candidates to serve as the Company’s Chief Financial Officer, which individual also performs the functions of the Company’s principal financial officer.

Significant Accounting Policies (Policies)	9 Months Ended
Significant Accounting Policies (Policies)	Sep. 30, 2019
Accounting Policies [Abstract]
Consolidation, Subsidiaries or Other Investments, Consolidated Entities, Policy [Policy Text Block]	Description of Operations and Principles of Consolidation Cutera, Inc. (“Cutera” or the “Company”) provides energy-based aesthetic systems for practitioners worldwide. The Company designs, develops, manufactures, distributes and markets energy-based product platforms for use by physicians and other qualified practitioners, enabling them to offer safe and effective aesthetic treatments to their customers. The Company currently markets the following system platforms: excel, enlighten, Juliet, Secret RF, truSculpt and xeo . Several of the Company’s systems offer multiple hand pieces and applications, providing customers the flexibility to upgrade their systems. The sales of (i) systems, system upgrades, and hand pieces (collectively “Systems” revenue); (ii) replacement hand pieces, truSculpt iD and truSculpt flex cycle refills, as well as single use disposable tips applicable to Juliet and Secret RF (“Consumables” revenue); and (iii) the distribution of third party manufactured skincare products (“Skincare” revenue); are collectively classified as “Products” revenue. In addition to Products revenue, the Company generates revenue from the sale of post-warranty service contracts, parts, detachable hand piece replacements (except for Titan, truSculpt 3D, truSculpt iD and truSculpt flex ) and service labor for the repair and maintenance of products that are out of warranty, all of which are collectively classified as “Service” revenue. Headquartered in Brisbane, California, the Company operates wholly-owned subsidiaries in Australia, Belgium, Canada, France, Germany, Hong Kong, Japan, Spain, Switzerland and the United Kingdom. The Company’s wholly owned subsidiary in Italy is currently dormant. These active subsidiaries market, sell and service the Company’s products outside of the United States. The Condensed Consolidated Financial Statements include the accounts of the Company and its subsidiaries. All inter-company transactions and balances have been eliminated.
Unaudited Interim Financial Information [Policy Text Block]	Unaudited Interim Financial Information In the opinion of the Company, the accompanying unaudited Condensed Consolidated Financial Statements included in this report reflect all adjustments (consisting of only normal recurring adjustments) necessary for a fair statement of its financial position as of September 30, 2019 and 2018, its results of operations, comprehensive income (loss), consolidated statements of changes in equity for the three and nine months ended September 30, 2019 and 2018, and cash flows for the nine months ended September 30, 2019 and 2018. The December 31, 2018 condensed consolidated balance sheet was derived from audited financial statements, but does not include all disclosures required by generally accepted accounting principles in the United States of America (“GAAP”). The results for interim periods are not necessarily indicative of results for the entire year or any other interim period. The accompanying Condensed Consolidated Financial Statements should be read in conjunction with the Company’s previously filed audited financial statements and the related notes thereto included in the Company’s annual report on Form 10 -K for the year ended December 31, 2018 filed with the Securities and Exchange Commission (the “SEC”) on March 18, 2019.
Use of Estimates, Policy [Policy Text Block]	Use of Estimates The preparation of Condensed Consolidated Financial Statements in conformity with GAAP requires the Company’s management to make estimates and assumptions that affect the amounts reported of assets and liabilities and disclosure of contingent assets and liabilities at the date of the Condensed Consolidated Financial Statements and the accompanying notes, and the reported amounts of revenue and expenses during the reported periods. Actual results could differ materially from those estimates. On an ongoing basis, management evaluates its estimates, including those related to warranty obligations, sales commission, accounts receivable and sales allowances, valuation of inventories, fair value of goodwill, useful lives of property and equipment, incremental borrowing rates related to the Company’s leases, assumptions regarding variables used in calculating the fair value of the Company's equity awards, expected achievement of performance based vesting criteria, management performance bonuses, fair value of investments, the standalone selling price of the Company's products and services, the period of benefit used to capitalize and amortize contracts acquisition costs, variable consideration, contingent liabilities, recoverability of deferred tax assets, and effective income tax rates. Management bases estimates on historical experience and on various other assumptions that are believed to be reasonable, the results of which form the basis for making judgments about the carrying values of assets and liabilities.
Risks and Uncertainties, Policy [Policy Text Block]	Risks and Uncertainties The Company's future results of operations involve a number of risks and uncertainties. Factors that could affect the Company's future operating results and cause actual results to vary materially from expectations include, but are not limited to, rapid technological change, continued acceptance of the Company's products, stability of global financial markets, cybersecurity breaches and other disruptions that could compromise the Company’s information or results, management of international activities, competition from substitute products and larger companies, ability to obtain and maintain regulatory approvals, government regulations and oversight, patent and other types of litigation, ability to protect proprietary technology from counterfeit versions of the Company's products, strategic relationships and dependence on key individuals.
New Accounting Pronouncements, Policy [Policy Text Block]	Recently Adopted Accounting Pronouncements Adopted In February 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2016 - 02, "Leases," (also known as ASC Topic 842 ) which requires, among other items, a lessee to recognize most leases as assets and liabilities on the balance sheet. Qualitative and quantitative disclosures were enhanced to better understand the amount, timing and uncertainty of cash flows arising from leases. In July 2018, the FASB issued ASU 2018 - 11, "Targeted Improvements," which gives the option to apply the transition provisions of ASU 2016 - 02 at its adoption date instead of at the earliest comparative period presented in its financial statements. In addition, ASU 2018 - 11 provides a practical expedient that permits lessors to not separate non-lease components from the associated lease component if certain conditions are met. Also in July 2018, the FASB issued ASU 2018 - 10, "Codification Improvements to ASC Topic 842, Leases," which clarifies certain aspects of ASU 2016 - 02. The Company adopted ASU 2016 - 02, as of January 1, 2019, using the modified retrospective method, to all leases existing at the date of initial application. The comparative period information has not been restated and continues to be reported under the accounting standards in effect for the period presented. The new standard provides a number of optional practical expedients in transition. The Company elected the package of practical expedients permitted under the transition guidance within the new standard, which allowed the Company to carry forward the Company’s historical conclusions about lease identification, lease classification and initial direct costs. The Company also elected the practical expedient related to land easements, allowing the Company to carry forward the Company’s accounting treatment for land easements on existing agreements. The Company did not elect the practical expedient to use hindsight in determining the lease term. The adoption of the new standard resulted in the recording of additional lease assets and lease liabilities of $10.3 million and $10.4 million, respectively, as of January 1, 2019, based on the present value of the remaining minimum rental payments under current leasing standards for existing operating leases. The difference between the additional lease assets and lease liabilities results from rent-free periods which were previously recorded as deferred rent. The Company’s accounting for finance leases remained substantially unchanged. The standard had no material impact on the Company’s condensed consolidated net earnings, results of operations, comprehensive loss, statements of changes in equity, and cash flows. See Notes 2 and 12 for additional accounting policy and transition disclosures regarding ASC Topic 842. In August 2018, the FASB issued ASU No. 2018 - 15, "Intangibles (Topic 350 ): Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract", which aligns the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software. This standard also requires customers to amortize the capitalized implementation costs of a hosting arrangement that is a service contract over the term of the hosting arrangement inclusive of expected contract renewals. The Company adopted this standard effective April 1, 2019, on a prospective basis for applicable implementation costs. The adoption of this guidance prospectively resulted in the capitalization of software development costs of $0.4 and $0.9 million during the three and six months ending September 30, 2019. These costs relate to implementation of a new Enterprise Resource Planning and Customer Relationship Management systems and are included in “other current assets and prepaid expenses” on the balance sheet.

Note 2 - Effect of Adoption of the New Lease Standard (ASC Topic 842) on Condensed Consolidated Financial Statements (Tables)

9 Months Ended

Sep. 30, 2019

Notes Tables

Schedule of New Accounting Pronouncements and Changes in Accounting Principles [Table Text Block]

	As reported under Topic 842		Adjustments		Balances under Prior GAAP
Operating lease right-of-use assets	$	10,049	$	(10,049)	$	—
Operating lease liabilities		(2,430)		2,430		—
Other long-term liabilities*		—		140		140
Operating lease liabilities, net of current portion		(7,759)		7,759		—

Note 3 - Cash, Cash Equivalents and Marketable Investments (Tables)

9 Months Ended

Sep. 30, 2019

Notes Tables

Unrealized Gain (Loss) on Investments [Table Text Block]

September 30, 2019	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses		Fair Market Value
Cash and cash equivalents	$	22,879	$	—	$	—	$	22,879


Marketable investments:
U.S. government notes		3,904		1		—		3,905
Commercial paper		2,141		—		—		2,141
Corporate debt securities		402		—		—		402
Total marketable investments		6,447		1		—		6,448

Total cash, cash equivalents and marketable investments	$	29,326	$	1	$	—	$	29,327

December 31, 2018	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses		Fair Market Value
Cash and cash equivalents	$	26,052	$	—	$	—	$	26,052

Marketable investments:
U.S. government notes		1,397		—		—		1,397
U.S. government agencies		2,677		—		—		2,677
Municipal securities		200		—		—		200
Commercial paper		2,433		—		—		2,433
Corporate debt securities		2,825		—		(9)		2,816
Total marketable investments		9,532		—		(9)		9,523

Total cash, cash equivalents and marketable investments	$	35,584	$	—	$	(9)	$	35,575

Investments Classified by Contractual Maturity Date [Table Text Block]

	Amount
Due in less than one year	$	6,448
Due in 1 to 3 years		—
Total marketable investments	$	6,448

Note 4 - Fair Value of Financial Instruments (Tables)

9 Months Ended

Sep. 30, 2019

Notes Tables

Fair Value Measurements, Recurring and Nonrecurring [Table Text Block]

September 30, 2019	Level 1		Level 2		Level 3		Total
Cash equivalents:
Money market funds	$	3,061	$	—	$	—	$	3,061
Commercial paper		—		4,344		—		4,344
Marketable investments:
Available-for-sale securities		—		6,448		—		6,448
Total assets at fair value	$	3,061	$	10,792	$	—	$	13,853

December 31, 2018	Level 1		Level 2		Level 3		Total
Cash equivalents:
Money market funds	$	3,036	$	—	$	—	$	3,036
Commercial paper		—		1,047		—		1,047
Marketable investments:
Available-for-sale securities		—		9,523		—		9,523
Total assets at fair value	$	3,036	$	10,570	$	—	$	13,606

- Definition

Tabular disclosure of financial instruments measured at fair value, including those classified in shareholders' equity measured on a recurring or nonrecurring basis. Disclosures include, but are not limited to, fair value measurements recorded and the reasons for the measurements, level within the fair value hierarchy in which the fair value measurements are categorized and transfers between levels 1 and 2. Nonrecurring fair value measurements are those that are required or permitted in the statement of financial position in particular circumstances.

+ References + Details

Note 5 - Balance Sheet Details (Tables)

9 Months Ended

Sep. 30, 2019

Notes Tables

Schedule of Inventory, Current [Table Text Block]

	September 30, 2019		December 31, 2018
Raw materials	$	18,637	$	16,991
Work in process		2,242		2,306
Finished goods		13,163		8,717
Total	$	34,042	$	28,014

Schedule of Accrued Liabilities [Table Text Block]

	September 30, 2019		December 31, 2018
Accrued payroll and related expenses	$	13,073	$	9,377
Sales and marketing accruals		2,229		2,379
Warranty liability		4,406		4,666
Sales tax		3,152		2,935
Other		5,236		3,943
Total	$	28,096	$	23,300

Note 9 - Stockholders' Equity and Stock-based Compensation Expense (Tables)

9 Months Ended

Sep. 30, 2019

Notes Tables

Share-based Payment Arrangement, Option, Activity [Table Text Block]

			Options Outstanding
	Shares Available for Grant		Number of Stock Options Outstanding		Weighted- Average Exercise Price
Balance, December 31, 2018		1,141,305		507,705	$	20.52
Additional shares reserved		700,000		—		—
Stock awards granted*		(1,486,688)		—		—
Options exercised		—		(81,032)		9.47
Options canceled		42,873		(42,873)		20.18
Stock awards canceled*		313,623
Balance, September 30, 2019		711,113		383,800	$	22.89

Share-based Payment Arrangement, Expensed and Capitalized, Amount [Table Text Block]

	Three Months Ended				Nine Months Ended
	September 30,				September 30,
	2019		2018		2019*			2018
Cost of revenue	$	430	$	196	$	1,103	$	576
Sales and marketing		1,365		540		3,080		1,744
Research and development		443		164		1,076		617
General and administrative		940		731		1,745		2,587
Total stock-based compensation expense	$	3,178	$	1,631	$	7,004	$	5,524

Note 10 - Net Income (Loss) Per Share (Tables)

9 Months Ended

Sep. 30, 2019

Notes Tables

Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]

	Three Months Ended				Nine Months Ended
	September 30,				September 30,
	2019		2018		2019		2018
Numerator
Net loss (in thousands)	$	(2,628)	$	(873)	$	(10,260)	$	(4,477)
Denominator
Weighted average shares of common stock outstanding used in computing net loss per share, basic		14,182		13,851		14,095		13,717
Dilutive effect of incremental shares and share equivalents		—		—		—		—
Weighted average shares of common stock outstanding used in computing net loss per share, diluted		14,182		13,851		14,095		13,717
Net loss per share:
Net loss per share, basic	$	(0.19)	$	(0.06)	$	(0.73)	$	(0.33)
Net loss per share, diluted	$	(0.19)	$	(0.06)	$	(0.73)	$	(0.33)

Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block]

	Three Months Ended				Nine Months Ended
	September 30,				September 30,
	2019		2018		2019		2018
Options to purchase common stock		398		607		443		707
Restricted stock units		648		411		523		419
Performance stock units		221		24		166		19
Employee stock purchase plan shares		94		47		94		82
Total		1,361		1,089		1,226		1,227

Note 12 - Leases (Tables)

9 Months Ended

Sep. 30, 2019

Notes Tables

Leases, Financial Statement Information [Table Text Block]

Assets	Classification	September 30, 2019
Right-of-use assets	Operating lease assets	$	8,332
Finance lease	Property and equipment, net *		1,152
Total leased assets		$	9,484

Liabilities	Classification	September 30, 2019
Operating lease liabilities
Operating lease liabilities, current	Operating lease liabilities	$	634
Operating lease liabilities , non-current	Operating lease liabilities, net of current portion		7,888
Total operating lease liabilities		$	8,522

Finance lease liabilities
Finance lease liabilities, current	Accrued liabilities	$	570
Finance lease liabilities, non-current	Other long-term liabilities		690
Total finance lease liabilities		$	1,260

Finance lease cost	Amortization expense	$	175
Finance lease cost	Interest for finance lease		25
Operating lease cost	Operating lease expense		727

Finance lease cost	Amortization expense	$	546
Finance lease cost	Interest for finance lease		65
Operating lease cost	Operating lease expense		2,168

Operating cash flow	Finance lease	$	25
Financing cash flow	Finance lease		175
Operating cash flow	Operating lease		708

Operating cash flow	Finance lease	$	65
Financing cash flow	Finance lease		590
Operating cash flow	Operating lease		2,112

Lessee, Operating Lease, Liability, Maturity [Table Text Block]

	Operating leases
Remainder of 2019	$	722
2020		2,868
2021		2,613
2022		2,607
2023 and thereafter		351
Total lease payments		9,161
Less: imputed interest		639
Present value of lease liabilities	$	8,522

Finance Lease, Liability, Maturity [Table Text Block]

	Operating leases
Remainder of 2019	$	185
2020		541
2021		400
2022		240
Total lease payments		1,366
Less: imputed interest		106
Present value of lease liabilities	$	1,260

Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]

	Operating leases
2019	$	3,011
2020		2,939
2021		2,564
2022		2,495
2023 and thereafter		214
Future minimum rental payments	$	11,223

Schedule of Future Minimum Lease Payments for Capital Leases [Table Text Block]

	Operating leases
2019	$	576
2020		287
2021		152
Future minimum lease payments	$	1,015

Lease, Cost [Table Text Block]

Lease Term and Discount Rate
Weighted-average remaining lease term (years)
Operating leases	3.3
Finance leases	2.8
Weighted-average discount rate
Operating leases	4.4	%
Finance leases	5.6	%

Note 15 - Segment Reporting (Tables)

9 Months Ended

Sep. 30, 2019

Notes Tables

Schedule of Revenue from External Customers Attributed to Foreign Countries by Geographic Area [Table Text Block]

	Three Months Ended September 30,
	2019		2018
Revenue mix by geography:
United States	$	26,425	$	24,329
Japan		7,511		5,021
Asia, excluding Japan		3,754		4,348
Europe		1,907		2,356
Rest of the world		6,520		4,519
Total consolidated revenue	$	46,117	$	40,573
Revenue mix by product category:
Products	$	34,958	$	33,197
Consumables		2,510		1,055
Skincare		2,847		1,423
Total product revenue	$	40,315	$	35,675
Service		5,802		4,898
Total consolidated revenue	$	46,117	$	40,573

	Nine Months Ended September 30,
	2019		2018
Revenue mix by geography:
United States	$	74,972	$	73,597
Japan		18,142		12,522
Asia, excluding Japan		11,396		11,422
Europe		7,147		6,729
Rest of the world		18,260		12,981
Total consolidated revenue	$	129,917	$	117,251
Revenue mix by product category:
Products	$	99,706	$	95,727
Consumables		7,109		2,881
Skincare		6,230		3,981
Total product revenue	$	113,045	$	102,589
Service		16,872		14,662
Total consolidated revenue	$	129,917	$	117,251

Note 1 - Summary of Significant Accounting Policies (Details Textual) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Sep. 30, 2019	Sep. 30, 2019	Jan. 01, 2019	Dec. 31, 2018
Operating Lease, Right-of-Use Asset	$ 8,332	$ 8,332	$ 10,049
Operating Lease, Liability, Total	8,522	8,522
Accounting Standards Update 2016-02 [Member]
Operating Lease, Right-of-Use Asset			10,300
Operating Lease, Liability, Total			$ 10,400
Accounting Standards Update 2018-15 [Member]
Capitalized Computer Software, Additions	$ 400	$ 900

Note 2 - Effect of Adoption of the New Lease Standard (ASC Topic 842) On Condensed Consolidated Financial Statements - Financial Statement Impact (Details) - USD ($)
$ in Thousands

Sep. 30, 2019

Jan. 01, 2019

Dec. 31, 2018

Operating Lease, Right-of-Use Asset

$ 8,332

$ 10,049

Operating lease liabilities

(634)

(2,430)

Other long-term liabilities*

690

^[1]

553

Operating lease liabilities, net of current portion

$ (7,888)

(7,759)

Accounting Standards Update 2016-02 [Member]

Operating Lease, Right-of-Use Asset

(10,049)

Operating lease liabilities

2,430

Other long-term liabilities*

^[1]

140

Operating lease liabilities, net of current portion

$ 7,759

Previous Accounting Guidance [Member]

Operating Lease, Right-of-Use Asset

Operating lease liabilities

Other long-term liabilities*

^[1]

140

Operating lease liabilities, net of current portion

[1]	Deferred rent included in other long-term liabilities

Note 3 - Cash, Cash Equivalents and Marketable Investments (Details Textual) - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Gain, before Tax	$ 1,000
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Loss, before Tax		$ 9,000
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	$ 0

Note 3 - Cash, Cash Equivalents and Marketable Investments - Unrealized Gains and Losses Related to Marketable Investments (Details) - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Cash and cash equivalents and marketable investments, amortized cost	$ 29,326,000	$ 35,584,000
Cash and cash equivalents and marketable investments, Fair Market Value	29,327,000	35,575,000
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Gain, before Tax	1,000
Cash and cash equivalents and marketable investments, Gross Unrealized Losses		(9,000)
US Treasury and Government [Member]
Cash and cash equivalents and marketable investments, amortized cost	3,904,000	1,397,000
Cash and cash equivalents and marketable investments, Fair Market Value	3,905,000	1,397,000
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Gain, before Tax	1,000
Cash and cash equivalents and marketable investments, Gross Unrealized Losses
US Government Agencies Debt Securities [Member]
Cash and cash equivalents and marketable investments, amortized cost		2,677,000
Cash and cash equivalents and marketable investments, Fair Market Value		2,677,000
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Gain, before Tax
Cash and cash equivalents and marketable investments, Gross Unrealized Losses
Commercial Paper, Not Included with Cash and Cash Equivalents [Member]
Cash and cash equivalents and marketable investments, amortized cost	2,141,000	2,433,000
Cash and cash equivalents and marketable investments, Fair Market Value	2,141,000	2,433,000
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Gain, before Tax
Cash and cash equivalents and marketable investments, Gross Unrealized Losses
US States and Political Subdivisions Debt Securities [Member]
Cash and cash equivalents and marketable investments, amortized cost		200,000
Cash and cash equivalents and marketable investments, Fair Market Value		200,000
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Gain, before Tax
Cash and cash equivalents and marketable investments, Gross Unrealized Losses
Corporate Debt Securities [Member]
Cash and cash equivalents and marketable investments, amortized cost	402,000	2,825,000
Cash and cash equivalents and marketable investments, Fair Market Value	402,000	2,816,000
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Gain, before Tax
Cash and cash equivalents and marketable investments, Gross Unrealized Losses		(9,000)
Marketable Investments [Member]
Cash and cash equivalents and marketable investments, amortized cost	6,447,000	9,532,000
Cash and cash equivalents and marketable investments, Fair Market Value	6,448,000	9,523,000
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Gain, before Tax	1,000
Cash and cash equivalents and marketable investments, Gross Unrealized Losses		(9,000)
Cash and Cash Equivalents [Member]
Cash and cash equivalents and marketable investments, amortized cost	22,879,000	26,052,000
Cash and cash equivalents and marketable investments, Fair Market Value	$ 22,879,000	$ 26,052,000

Note 3 - Cash, Cash Equivalents and Marketable Investments - Maturities of Available-for-sale Securities (Details) $ in Thousands	Sep. 30, 2019 USD ($)
Due in less than one year	$ 6,448
Due in 1 to 3 years
Total marketable investments	$ 6,448

Note 4 - Fair Value of Financial Instruments - Fair Value of Financial Instruments (Details) - Fair Value, Recurring [Member] - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Marketable investments:
Available-for-sale securities	$ 6,448	$ 9,523
Total assets at fair value	13,853	13,606
Fair Value, Inputs, Level 1 [Member]
Marketable investments:
Total assets at fair value	3,061	3,036
Fair Value, Inputs, Level 2 [Member]
Marketable investments:
Available-for-sale securities	6,448	9,523
Total assets at fair value	10,792	10,570
Fair Value, Inputs, Level 3 [Member]
Marketable investments:
Total assets at fair value
Money Market Funds [Member]
Cash equivalents:
Cash Equivalents	3,061	3,036
Money Market Funds [Member] \| Fair Value, Inputs, Level 1 [Member]
Cash equivalents:
Cash Equivalents	3,061	3,036
Money Market Funds [Member] \| Fair Value, Inputs, Level 2 [Member]
Cash equivalents:
Cash Equivalents
Money Market Funds [Member] \| Fair Value, Inputs, Level 3 [Member]
Cash equivalents:
Cash Equivalents
Commercial Paper [Member]
Cash equivalents:
Cash Equivalents	4,344	1,047
Commercial Paper [Member] \| Fair Value, Inputs, Level 1 [Member]
Cash equivalents:
Cash Equivalents
Commercial Paper [Member] \| Fair Value, Inputs, Level 2 [Member]
Cash equivalents:
Cash Equivalents	4,344	1,047
Commercial Paper [Member] \| Fair Value, Inputs, Level 3 [Member]
Cash equivalents:
Cash Equivalents

Note 5 - Balance Sheet Details (Details Textual) - USD ($) $ in Thousands	3 Months Ended			9 Months Ended
	Sep. 30, 2019	Dec. 31, 2018	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Jun. 30, 2019	Jun. 30, 2018	Dec. 31, 2017
Standard Product Warranty Accrual, Ending Balance	$ 4,406	$ 4,668	$ 3,640	$ 4,406	$ 3,640	$ 4,832	$ 3,561	$ 3,508
Standard Product Warranty Accrual, Decrease for Payments	1,930		$ 1,510	5,918	$ 6,032
Product Remediation Liability [Member]
Standard and Extended Product Warranty Accrual, Increase for Warranties Issued, Total		5,000
Standard and Extended Product Warranty Accrual, Decrease for Payments, Total		1,100
Standard Product Warranty Accrual, Ending Balance	500	700		500
Extended Product Warranty Accrual, Ending Balance	$ 2,200	$ 3,200		2,200
Standard Product Warranty Accrual, Decrease for Payments				200
Extended Product Warranty Accrual, Decrease for Payments				$ 900

Note 5 - Balance Sheet Details - Inventories (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Raw materials	$ 18,637	$ 16,991
Work in process	2,242	2,306
Finished goods	13,163	8,717
Total	$ 34,042	$ 28,014

Note 5 - Balance Sheet Details - Accrued Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Accrued payroll and related expenses	$ 13,073	$ 9,377
Sales and marketing accruals	2,229	2,379
Warranty liability	4,406	4,666
Sales tax	3,152	2,935
Other	5,236	3,943
Total	$ 28,096	$ 23,300

Note 6 - Warranty and Extended Service Contract - Summary of Warranties (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Beginning Balance	$ 4,832	$ 3,561	$ 4,668	$ 3,508
Add: Accruals for warranties issued during the period	1,504	1,589	5,656	6,164
Less: Settlements made during the period	(1,930)	(1,510)	(5,918)	(6,032)
Ending Balance	$ 4,406	$ 3,640	$ 4,406	$ 3,640

Note 7 - Deferred Revenue (Details Textual) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Revenue, Remaining Performance Obligation, Percentage	75.00%		75.00%
Revenue, Remaining Performance Obligation, Amount	$ 13.5		$ 13.5
Deferred Revenue Costs Incurred	$ 2.3	$ 1.7	$ 6.5	$ 5.7

Note 7 - Deferred Revenue - Summary of Deferred Service Contract Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Beginning Balance	$ 13,859	$ 11,807	$ 11,855	$ 11,656
Add: Payments received	3,624	3,609	13,075	12,025
Less: Revenue recognized	(4,010)	(4,097)	(11,457)	(12,362)
Ending Balance	$ 13,473	$ 11,319	$ 13,473	$ 11,319

Note 8 - Revenue (Details Textual) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
Note 8 - Revenue (Details Textual) - USD ($) $ in Millions	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Selling and Marketing Expense [Member]
Capitalized Contract Cost, Amortization	$ 0.8	$ 0.5	$ 2.2	$ 1.3
Other Assets [Member]
Capitalized Contract Cost, Net, Total	4,700.0		4,700.0
Loyalty [Member]
Contract with Customer, Liability, Total	$ 0.2		$ 0.2
Transferred over Time [Member]
Revenue from Contract with Customer, Including Assessed Tax, Percent of Total Revenues			13.00%	9.00%

Note 9 - Stockholders' Equity and Stock-based Compensation Expense (Details Textual) - USD ($) $ in Millions			1 Months Ended	3 Months Ended	9 Months Ended
	Sep. 05, 2019	Jan. 04, 2019	Jun. 30, 2019	Sep. 30, 2019	Sep. 30, 2019
Share-based Compensation Arrangement by Share-based Payment Award, Number of Additional Shares Authorized					700,000
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total				$ 15.8	$ 15.8
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition					1 year 237 days
Chief Executive Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested, Number of Shares		4,667
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period				147,317	414,423
Restricted Stock Units (RSUs) [Member] \| Non-employee Directors [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period				0	42,236
Restricted Stock Units (RSUs) [Member] \| Non-employees [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period					9,303
Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period				10,185	375,252
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Modification, Value	$ 0.2
Performance Shares [Member] \| Tranche 2020 [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage					25.00%
Performance Shares [Member] \| Tranche 2021 [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage					30.00%
Performance Shares [Member] \| Tranche 2022 [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage					30.00%
Performance Shares [Member] \| Chief Executive Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period				67,897
Performance Shares [Member] \| Chief Executive Officer [Member] \| Tranche 2019 [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage				15.00%
Performance Shares [Member] \| Chief Executive Officer [Member] \| Vesting Over 2019 Through 2022 [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period				4 years
Performance Shares [Member] \| Non-employees [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period					11,920
Two Thousand Nineteen Equity Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Additional Shares Authorized			700,000
Number of Stock Awards Counted for Every Share Granted or Canceled					2.12
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized			9,701,192
Two Thousand Nineteen Equity Incentive Plan [Member] \| Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period					4 years
Two Thousand Nineteen Equity Incentive Plan [Member] \| Restricted Stock Units (RSUs) [Member] \| Vest Over Each Anniversary of the Grant Date [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage				25.00%	25.00%
Two Thousand Nineteen Equity Incentive Plan [Member] \| Restricted Stock Units (RSUs) [Member] \| Non-employees [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period					4 years
Two Thousand Nineteen Equity Incentive Plan [Member] \| Restricted Stock Units (RSUs) [Member] \| Non-employees [Member] \| Vest Over Each Anniversary of the Grant Date [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage					25.00%

Note 9 - Stockholders' Equity and Stock-based Compensation Expense - Activity Under the 2004 Equity Incentive Plan (Details)

9 Months Ended

Sep. 30, 2019

$ / shares

Balances, shares available for grant (in shares)

1,141,305

Balances, stock options outstanding (in shares)

507,705

Balances, weighted-average exercise price (in dollars per share) | $ / shares

$ 20.52

Additional shares reserved, shares available for grant (in shares)

700,000

Stock awards granted, shares available for grant (in shares)

(1,486,688)

^[1]

Stock awards granted, stock options outstanding (in shares)

^[1]

Stock awards granted, weighted-average exercise price (in dollars per share) | $ / shares

^[1]

Options exercised, stock options outstanding (in shares)

(81,032)

Options exercised, weighted-average exercise price (in dollars per share) | $ / shares

$ 9.47

Options canceled (in shares)

42,873

Options canceled, stock options outstanding (in shares)

(42,873)

Options canceled, weighted-average exercise price (in dollars per share) | $ / shares

$ 20.18

Stock awards canceled, shares available for grant (in shares)

313,623

^[1]

Balances, shares available for grant (in shares)

711,113

Balances, stock options outstanding (in shares)

383,800

Balances, weighted-average exercise price (in dollars per share) | $ / shares

$ 22.89

Restricted Stock Units and Performance Share Units [Member]

Stock awards canceled, stock options outstanding (in shares)

^[1]

Stock awards canceled, weighted-average exercise price (in dollars per share) | $ / shares

^[1]

[1]

The Company had a "fungible share" provision in the Prior Plan whereby for each full-value award (RSU/PSU) issued or canceled under the Prior Plan required the subtraction or add back of 2.12 shares from or to the Shares Available for Grant, respectively. The Company's stockholders approved the removal of the "fungible share" provision for awards granted on or after June 14, 2019 upon adoption of the Amended and Restated Plan at the Company's 2019 Annual Meeting of Stockholders held on June 14, 2019.

Note 9 - Stockholders' Equity and Stock-based Compensation Expense - Stock-based Compensation Expense by Department (Details) - USD ($)
$ in Thousands

3 Months Ended

9 Months Ended

Sep. 30, 2019

Sep. 30, 2018

Sep. 30, 2019

^[1]

Sep. 30, 2018

Allocated Share Based Compensation Expense

$ 3,178

$ 1,631

$ 7,004

$ 5,524

Cost of Sales [Member]

Allocated Share Based Compensation Expense

430

196

1,103

576

Selling and Marketing Expense [Member]

Allocated Share Based Compensation Expense

1,365

540

3,080

1,744

Research and Development Expense [Member]

Allocated Share Based Compensation Expense

443

164

1,076

617

General and Administrative Expense [Member]

Allocated Share Based Compensation Expense

$ 940

$ 731

$ 1,745

$ 2,587

[1]	Included in the nine-month ended September 30, 2019 stock-based compensation expense is the charge in connection with the accelerated vesting of 4,667 shares of the Company’s former CEO, in accordance with his separation agreement dated January 4, 2019.

Note 10 - Net Loss Per Share - Net Loss Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Net loss	$ (2,628)	$ (873)	$ (10,260)	$ (4,477)
Weighted average shares of common stock outstanding used in computing net loss per share, basic (in shares)	14,182	13,851	14,095	13,717
Dilutive effect of incremental shares and share equivalents (in shares)
Weighted average shares of common stock outstanding used in computing net loss per share, diluted (in shares)	14,182	13,851	14,095	13,717
Net loss per share, basic (in dollars per share)	$ (0.19)	$ (0.06)	$ (0.73)	$ (0.33)
Net loss per share, diluted (in dollars per share)	$ (0.19)	$ (0.06)	$ (0.73)	$ (0.33)

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

+ References

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+ Details

- Definition

The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

+ References

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+ Details

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References + Details

Note 10 - Net Income (Loss) Per Share - Antidilutive Securities Excluded From Computation of Earnings Per Share (Details) - shares shares in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Antidilutive Securities (in shares)	1,361	1,089	1,226	1,227
Share-based Payment Arrangement, Option [Member]
Antidilutive Securities (in shares)	398	607	443	707
Restricted Stock Units (RSUs) [Member]
Antidilutive Securities (in shares)	648	411	523	419
Performance Shares [Member]
Antidilutive Securities (in shares)	221	24	166	19
ESPP [Member]
Antidilutive Securities (in shares)	94	47	94	82

Note 11 - Income Taxes (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
Note 11 - Income Taxes (Details Textual) - USD ($)	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Income Tax Expense (Benefit), Total	$ 73,000	$ (174,000)	$ (55,000)	$ (3,505,000)
Deferred Tax Assets, Valuation Allowance, Total		$ 0		$ 0
GERMANY \| Foreign Tax Authority [Member]
Unrecognized Tax Benefits, Period Increase (Decrease), Total			$ 300,000

Note 12 - Leases - Financial Statement Information (Details) - USD ($)
$ in Thousands

3 Months Ended

9 Months Ended

Sep. 30, 2019

Jan. 01, 2019

Dec. 31, 2018

Operating Lease, Right-of-Use Asset

$ 8,332

$ 10,049

Total leased assets

9,484

Operating lease liabilities, current

634

2,430

Operating lease liabilities , non-current

7,888

$ 7,759

Operating Lease, Liability, Total

8,522

Total finance lease liabilities

1,260

Finance lease cost

175

546

Finance lease cost

Operating lease cost

727

2,168

Operating cash flow

Financing cash flow

175

590

Operating cash flow

708

2,112

Operating Lease Assets [Member]

Operating Lease, Right-of-Use Asset

8,332

Operating Lease Liabilities [Member]

Operating lease liabilities, current

634

Accrued Liabilities, Current [Member]

Finance lease liabilities, current

570

Property and Equipment, Net [Member]

Finance lease

^[1]

1,152

Operating Lease Liabilities, Net of Current Portion [Member]

Operating lease liabilities , non-current

7,888

Other Current Liabilities [Member]

Finance lease liabilities, non-current

$ 690

[1]	Finance leases assets included in Property and equipment, net.

Note 12 - Leases - Maturities of Lease Liabilities (Details) $ in Thousands	Sep. 30, 2019 USD ($)
Remainder of 2019	$ 722
2020	2,868
2021	2,613
2022	2,607
2023 and thereafter	351
Total lease payments	9,161
Less: imputed interest	639
Present value of lease liabilities	$ 8,522

Note 12 - Leases - Maturities of Finance Liabilities (Details) $ in Thousands	Sep. 30, 2019 USD ($)
Remainder of 2019	$ 185
2020	541
2021	400
2022	240
Total lease payments	1,366
Less: imputed interest	106
Present value of lease liabilities	$ 1,260

Note 12 - Leases - Minimum Lease and Other Leased Assets Under Long-term Non-cancellable Operating Leases (Details) $ in Thousands	Dec. 31, 2018 USD ($)
2019	$ 3,011
2020	2,939
2021	2,564
2022	2,495
2023 and thereafter	214
Future minimum rental payments	$ 11,223

Note 12 - Leases - Minimum Lease Payments for Leased Vehicles Under Long-term Non-cancellable Capital Leases (Details) $ in Thousands	Dec. 31, 2018 USD ($)
2019	$ 576
2020	287
2021	152
Future minimum lease payments	$ 1,015

Note 12 - Leases - Lease Information (Details)	Sep. 30, 2019
Operating leases (Year)	3 years 109 days
Finance leases (Year)	2 years 292 days
Operating leases	4.40%
Finance leases	5.60%

Note 14 - Debt (Details Textual) $ in Thousands	Mar. 11, 2019 USD ($)	Sep. 30, 2019 USD ($)	Nov. 02, 2018 USD ($)	May 30, 2018 USD ($)
Revolving Line of Credit [Member] \| Wells Fargo [Member]
Line of Credit Facility, Maximum Borrowing Capacity				$ 25,000
Revised Revolving Line of Credit [Member] \| Wells Fargo [Member]
Line of Credit Facility, Maximum Borrowing Capacity			$ 15,000
Line of Credit Facility, Additional Requestable Maximum Borrowing Capacity			$ 10,000
Debt Instrument, Debt Covenant, Minimum Unrestricted Cash Balance	$ 15,000
Revolving Credit Facility [Member]
Debt Instrument, Minimum Adjusted EBITDA	$ 10,000
Leverage Ratio, Maximum	2.5
Long-term Line of Credit, Total		$ 0

Note 15 - Segment Reporting - Revenue by Geographic Region (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Revenue	$ 46,117	$ 40,573	$ 129,917	$ 117,251
Products Excluding Consumables and Skincare [Member]
Revenue	34,958	33,197	99,706	95,727
Hand Piece Refills [Member]
Revenue	2,510	1,055	7,109	2,881
Skincare [Member]
Revenue	2,847	1,423	6,230	3,981
Product [Member]
Revenue	40,315	35,675	113,045	102,589
Service [Member]
Revenue	5,802	4,898	16,872	14,662
UNITED STATES
Revenue	26,425	24,329	74,972	73,597
JAPAN
Revenue	7,511	5,021	18,142	12,522
Asia, Excluding Japan [Member]
Revenue	3,754	4,348	11,396	11,422
Europe [Member]
Revenue	1,907	2,356	7,147	6,729
Rest of World [Member]
Revenue	$ 6,520	$ 4,519	$ 18,260	$ 12,981

Note 12 - Leases (Details Textual)	9 Months Ended
Note 12 - Leases (Details Textual)	Sep. 30, 2019
Lessee, Operating Lease, Renewal Term	5 years
Minimum [Member]
Lessee, Leases, Remaining Term	1 year
Maximum [Member]
Lessee, Leases, Remaining Term	10 years

Note 15 - Segment Reporting (Details Textual)	9 Months Ended
Note 15 - Segment Reporting (Details Textual)	Sep. 30, 2019
Number of Operating Segments	1