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Document And Entity Information - shares	6 Months Ended
Document And Entity Information - shares	Jun. 30, 2020	Jul. 31, 2020
Document Information [Line Items]
Entity Central Index Key	0001162461
Entity Registrant Name	CUTERA INC
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2020
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2020
Document Transition Report	false
Entity File Number	000-50644
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	77-0492262
Entity Address, Address Line One	3240 Bayshore Blvd.
Entity Address, City or Town	Brisbane
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	94005
City Area Code	415
Local Phone Number	657-5500
Title of 12(b) Security	Common Stock ($0.001 par value)
Trading Symbol	CUTR
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		17,593,798

Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Current assets:
Cash and cash equivalents	$ 33,659	$ 26,316
Marketable investments	12,894	7,605
Accounts receivable, net of allowance for credit losses of $1,796 and $1,355, respectively	13,826	21,556
Inventories	31,240	33,921
Other current assets and prepaid expenses	5,313	5,648
Total current assets	96,932	95,046
Property and equipment, net	2,417	2,817
Deferred tax asset	419	423
Operating lease right-of-use assets	7,577	7,702
Goodwill	1,339	1,339
Other long-term assets	4,733	6,411
Total assets	113,417	113,738
Current liabilities:
Accounts payable	11,681	12,685
Accrued liabilities	20,423	30,307
Operating lease liabilities	1,526	2,800
Extended warranty liability	1,660	1,999
Deferred revenue	9,345	10,831
Total current liabilities	44,635	58,622
Deferred revenue, net of current portion	2,434	3,391
Income tax liability	93	93
Long-Term Debt	7,149	0
Operating lease liabilities, net of current portion	6,262	5,112
Other long-term liabilities	345	578
Total liabilities	60,918	67,796
Commitments and Contingencies (Notes 11 and 12)
Stockholders’ equity:
Common stock, $0.001 par value; authorized: 50,000,000 shares; issued and outstanding:17,567,688 and 14,315,586 shares at June 30, 2020 and December 31, 2019, respectively	18	14
Additional paid-in capital	112,644	82,346
Accumulated deficit	(60,166)	(36,358)
Accumulated other comprehensive income (loss)	3	(60)
Total stockholders’ equity	52,499	45,942
Total liabilities and stockholders’ equity	$ 113,417	$ 113,738

Condensed Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Trade accounts receivable, allowance	$ 1,796	$ 1,355
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)	17,567,688	14,315,586
Common stock, outstanding (in shares)	17,567,688	14,315,586

Condensed Consolidated Statements of Operations (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Net revenue:
Revenue	$ 26,369	$ 47,774	$ 58,608	$ 83,800
Cost of revenue:
Cost of revenue	14,745	21,943	32,648	40,660
Gross profit	11,624	25,831	25,960	43,140
Operating expenses:
Sales and marketing	11,035	16,992	25,823	33,096
Research and development	2,991	3,273	6,862	6,979
General and administrative	8,529	5,267	16,336	10,792
Total operating expenses	22,555	25,532	49,021	50,867
Income (loss) from operations	(10,931)	299	(23,061)	(7,727)
Interest and other income (expense), net	3	46	(204)	(33)
Income (loss) before income taxes	(10,928)	345	(23,265)	(7,760)
Income tax expense (benefit)	466	(243)	543	(128)
Net income (loss)	$ (11,394)	$ 588	$ (23,808)	$ (7,632)
Net income (loss) per share:
Basic (in dollars per share)	$ (0.67)	$ 0.04	$ (1.51)	$ (0.54)
Diluted (in dollars per share)	$ (0.67)	$ 0.04	$ (1.51)	$ (0.54)
Weighted-average number of shares used in per share calculations
Basic (in shares)	17,055	14,086	15,744	14,051
Diluted (in shares)	17,055	14,356	15,744	14,051
Product [Member]
Net revenue:
Revenue	$ 21,745	$ 41,968	$ 48,136	$ 72,730
Cost of revenue:
Cost of revenue	12,206	18,393	26,309	33,935
Service [Member]
Net revenue:
Revenue	4,624	5,806	10,472	11,070
Cost of revenue:
Cost of revenue	$ 2,539	$ 3,550	$ 6,339	$ 6,725

Condensed Consolidated Statements of Comprehensive Loss (Unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Net income (loss)	$ (11,394)	$ 588	$ (23,808)	$ (7,632)
Available-for-sale investments
Net change in unrealized gain on available-for-sale investments	0	3	0	9
Less: Reclassification adjustment for losses on investments recognized during the period	2	0	63	0
Net change in unrealized gain on available-for-sale investments	2	3	63	9
Other comprehensive gain, net of tax	2	3	63	9
Comprehensive income (loss)	$ (11,392)	$ 591	$ (23,745)	$ (7,623)

- Definition

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

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+ Details

Consolidated Statements of Changes in Stockholders' Equity (Unaudited) - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Total
Balance (in shares) at Dec. 31, 2018	13,968,852
Balance at Dec. 31, 2018	$ 14	$ 70,451	$ (24,010)	$ (69)	$ 46,386
Issuance of common stock for employee purchase plan (in shares)	53,803
Issuance of common stock for employee purchase plan		832			832
Exercise of stock options (in shares)	40,454
Exercise of stock options		331			331
Issuance of common stock in settlement of restricted and performance stock units, and net of shares withheld for employee taxes. (in shares)	79,187
Issuance of common stock in settlement of restricted and performance stock units, and net of shares withheld for employee taxes.		(570)			(570)
Stock-based compensation expense		3,826			3,826
Net income (loss)			(7,632)		(7,632)
Net change in unrealized gain on available-for-sale investments				9	9
Balance (in shares) at Jun. 30, 2019	14,142,296
Balance at Jun. 30, 2019	$ 14	74,870	(31,642)	(60)	43,182
Balance (in shares) at Mar. 31, 2019	14,035,375
Balance at Mar. 31, 2019	$ 14	71,399	(32,230)	(63)	39,120
Issuance of common stock for employee purchase plan (in shares)	53,803
Issuance of common stock for employee purchase plan		832			832
Exercise of stock options (in shares)	25,422
Exercise of stock options		200			200
Issuance of common stock in settlement of restricted and performance stock units, and net of shares withheld for employee taxes. (in shares)	27,696
Issuance of common stock in settlement of restricted and performance stock units, and net of shares withheld for employee taxes.		(80)			(80)
Stock-based compensation expense		2,519			2,519
Net income (loss)			588		588
Net change in unrealized gain on available-for-sale investments				3	3
Balance (in shares) at Jun. 30, 2019	14,142,296
Balance at Jun. 30, 2019	$ 14	74,870	(31,642)	(60)	$ 43,182
Balance (in shares) at Dec. 31, 2019	14,315,586				14,315,586
Balance at Dec. 31, 2019	$ 14	82,346	(36,358)	(60)	$ 45,942
Issuance of common stock for employee purchase plan (in shares)	39,248
Issuance of common stock for employee purchase plan	$ 0	437	0	0	$ 437
Exercise of stock options (in shares)	46,128				46,128
Exercise of stock options	$ 0	411	0	0	$ 411
Issuance of common stock in connection with public offering, net of offering costs of $2,303 (in shares)	2,742,750
Issuance of common stock in connection with public offering, net of offering costs of $2,303	$ 3	26,493	0	0	26,496
Issuance of common stock in settlement of restricted and performance stock units, and net of shares withheld for employee taxes. (in shares)	423,976
Issuance of common stock in settlement of restricted and performance stock units, and net of shares withheld for employee taxes.	$ 1	(3,118)	0	0	(3,117)
Stock-based compensation expense	0	6,075	0	0	6,075
Net income (loss)	0	0	(23,808)	0	(23,808)
Net change in unrealized gain on available-for-sale investments	$ 0	0	0	63	$ 63
Balance (in shares) at Jun. 30, 2020	17,567,688				17,567,688
Balance at Jun. 30, 2020	$ 18	112,644	(60,166)	3	$ 52,499
Balance (in shares) at Mar. 31, 2020	14,578,146
Balance at Mar. 31, 2020	$ 15	82,292	(48,772)	1	33,536
Issuance of common stock for employee purchase plan (in shares)	39,248
Issuance of common stock for employee purchase plan	$ 0	437	0	0	437
Exercise of stock options (in shares)	23,837
Exercise of stock options	$ 0	210	0	0	210
Issuance of common stock in connection with public offering, net of offering costs of $2,303 (in shares)	2,742,750
Issuance of common stock in connection with public offering, net of offering costs of $2,303	$ 3	26,493	0	0	26,496
Issuance of common stock in settlement of restricted and performance stock units, and net of shares withheld for employee taxes. (in shares)	183,707
Issuance of common stock in settlement of restricted and performance stock units, and net of shares withheld for employee taxes.	$ 0	(883)	0	0	(883)
Stock-based compensation expense	0	4,095	0	0	4,095
Net income (loss)	0	0	(11,394)	0	(11,394)
Net change in unrealized gain on available-for-sale investments	$ 0	0	0	2	$ 2
Balance (in shares) at Jun. 30, 2020	17,567,688				17,567,688
Balance at Jun. 30, 2020	$ 18	$ 112,644	$ (60,166)	$ 3	$ 52,499

Consolidated Statements of Changes in Stockholders' Equity (Unaudited) (Parentheticals) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2020
Offering costs	$ 2,303	$ 2,303

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Cash flows from operating activities:
Net loss	$ (23,808)	$ (7,632)
Adjustments to reconcile net loss to net cash used in operating activities:
Stock-based compensation	6,075	3,826
Depreciation of tangible assets	715	815
Amortization of contract acquisition costs	1,392	1,412
Impairment of capitalized cloud computing costs	805	0
Change in deferred tax asset	4	(1)
Provision for credit losses	1,696	(19)
Other	198	151
Changes in assets and liabilities:
Accounts receivable	6,034	(5,263)
Inventories	2,681	1,125
Other current assets and prepaid expenses	316	(614)
Other long-term assets	(519)	(1,752)
Accounts payable	(1,004)	162
Accrued liabilities	(9,754)	3,779
Extended warranty liabilities	(339)	(760)
Other long-term liabilities	0	(140)
Deferred revenue	(2,443)	1,293
Income tax liabilities	0	(301)
Net cash used in operating activities	(17,951)	(3,919)
Cash flows from investing activities:
Acquisition of property, equipment and software	(435)	(316)
Disposal of property and equipment	0	20
Proceeds from maturities of marketable investments	10,900	9,600
Purchase of marketable investments	(16,167)	(4,020)
Net cash provided by (used in) investing activities	(5,702)	5,284
Cash flows from financing activities:
Proceeds from exercise of stock options and employee stock purchase plan	848	1,163
Proceeds from long-term debt	7,149	0
Gross proceeds from equity offering	28,799	0
Offering costs on the equity offering	(2,303)
Taxes paid related to net share settlement of equity awards	(3,117)	(570)
Payments on finance lease obligations	(380)	(342)
Net cash provided by financing activities	30,996	251
Net increase in cash and cash equivalents	7,343	1,616
Cash and cash equivalents at beginning of period	26,316	26,052
Cash and cash equivalents at end of period	33,659	27,668
Supplemental disclosure of non-cash items:
Assets acquired under finance lease	$ 27	$ 903

Note 1 - Summary of Significant Accounting Policies

6 Months Ended

Jun. 30, 2020

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.

The Company’s corporate headquarters and U.S. operations are located in Brisbane, California, where the Company conducts manufacturing, warehousing, research and development, regulatory, sales and marketing, service, and administrative activities. The Company markets, sells and services the Company’s products through direct sales and service employees in North America (including Canada), Australia, Austria, Belgium, France, Germany, Hong Kong, Japan, Spain, Switzerland and the United Kingdom. Sales and Services outside of these direct markets are made through a worldwide distributor network in over 40 countries. The Condensed Consolidated Financial Statements include the accounts of the Company and its subsidiaries. All inter-company transactions and balances have been eliminated.

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.

On January 30, 2020, the World Health Organization, or WHO, announced a global health emergency because of the COVID-19 outbreak, and the risks to the international community as the virus spreads globally beyond its point of origin.

In March 2020, the WHO declared the COVID-19 outbreak a pandemic, based on the rapid increase in exposure globally. The COVID-19 outbreak is negatively affecting the United States and global economies. As the COVID-19 outbreak continues to spread, governmental authorities ordered quarantines, shelter-in-place, and restrictions on the conduct of business operations related to the COVID-19 outbreak. These measures and restrictions had an impact on the Company's business, which led the Company to implement cost control measures, and results of operations during the six months ended June 30, 2020. The Company expects the COVID-19 outbreak to continue to affect its operations and those of third parties on which the Company relies, which could cause disruptions in its supply chain and contract manufacturing operations. Though the shelter-in-place orders were lifted or eased allowing certain businesses to open up, government authorities may order additional restrictions, quarantines or shelter-in-place. The Company has commenced limited manufacturing and currently has inventory on hand for the next 120-180 days to meet its forecasted demand, but the Company must be able to continue to have access to its supply chain to meet demand beyond that period.

Beginning in the second half of its first quarter of 2020, and through the date of this report, the Company has experienced decreasing levels of customer demand for its products. As a result of COVID-19, some of its customers are required to shelter-in-place and are not working.

In response to the COVID-19 outbreak, the Company took actions to reduce expenses, including discontinuing nonessential services and programs, instituting controls on travel and entertainment, implementing further cost-cutting measures and evaluating whether improved efficiencies can be obtained in its workforce. For example, the directors on the Company's board of directors agreed to a 25% reduction in their fees, the Company's Chief Executive Officer and its President and Chief Operating Officer had a 25% reduction in their salaries and other members of management had significant reductions in their salaries, which will remain in place until such time as the Company's business operations and economic conditions improve. The Company also instituted salary reductions for the remainder of its employees and furloughs or reductions-in-force that have affected approximately 42% of its workforce. In addition, in order to further conserve cash, bonuses owed to management from the 2019 Management Bonus Program were paid mostly in equity (Note 8) rather than in cash.

As a result of the events and impact surrounding the COVID-19 pandemic, the Company assessed whether any impairment of its goodwill or its long-lived assets had occurred, and has determined that no charges other than an impairment loss of $0.8 million on capitalized cloud computing costs related to the indefinite delay of the implementation of cloud-based enterprise resource planning software as of June 30, 2020. The Company’s assumptions about future conditions important to its assessment of potential impairment of its long-lived assets, and goodwill, including the impacts of the COVID–19 pandemic and other ongoing impacts to its business, are subject to uncertainty, and the Company will continue to monitor these conditions in future periods as new information becomes available, and will update its analyses accordingly.

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 consolidated statements of financial position as of June 30, 2020 and 2019, its consolidated statements of results of operations, comprehensive loss, changes in equity, and cash flows for the three and six months ended June 30, 2020, and 2019. The December 31, 2019 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. Presentation of certain prior year balances have been updated to conform with current year presentation. 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, 2019 filed with the Securities and Exchange Commission (the “SEC”) on March 16, 2020.

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 its annual report on Form 10-K for the year ended December 31, 2019 filed with the SEC on March 16, 2020.

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. Note 1 provides information about the Company’s adoption of the new accounting standard for credit losses.

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, allowance for credit losses, and sales allowances, valuation of inventories, fair value of goodwill, useful lives of property and equipment, impairment testing for long-lived-assets, 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 contract 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.

Recently Adopted Accounting Pronouncements

In June 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2016-13, Financial Instruments-Credit Losses (Topic 326):"Measurement of Credit Losses on Financial Instruments", which replaces the incurred loss methodology with an expected credit loss methodology that is referred to as the current expected credit loss (CECL) methodology. ASU 2016-13 is effective for fiscal years beginning after December 15, 2019, with early adoption permitted. The amendments in this update are required to be applied using the modified retrospective method with an adjustment to accumulated deficit and are effective for the Company beginning with fiscal year 2020, including interim periods. The measurement of expected credit losses under the CECL methodology is applicable to financial assets measured at amortized cost, including loan receivables, available for sale securities and held-to-maturity debt securities. An entity with available for sale securities and trade receivables will be required to use historical loss information, current conditions, and reasonable and supportable forecasts to determine expected lifetime credit losses. Pooling of assets with similar risk characteristics is also required. The Company adopted ASU 2016-13 on January 1, 2020 on a modified retrospective basis. Upon adoption, the standard did not have a material impact on the Consolidated Financial Statements.

The Company identified trade receivables and available-for-sale debt securities as impacted by the new guidance. However, the Company determined that the historical losses related to these available-for-sale debt securities are not material as the Company invests in high grade short-term securities.

The Company establishes an allowance for credit losses on trade receivables based on the credit quality of clients, current economic conditions, the age of the accounts receivable balances, historical loss information, and current conditions and forecasted information, and write-off amounts against the allowance when they are deemed uncollectible.

The Company’s allowance for credit losses was $1.8 million and $1.4 million as of June 30, 2020 and December 31, 2019. During the three and six months ended June 30, 2020, the Company recognized a provision for credit losses of $1.2 million and $1.8 million and wrote off $0.2 million and $1.3 million against the allowance for credit losses, respectively.

In August 2018, the FASB issued ASU No. 2018-13, “Fair Value Measurement (Topic 820): Disclosure Framework- Changes to the Disclosure Requirements for Fair Value Measurement”, to improve the fair value measurement reporting of financial instruments. The amendments in this update require, among other things, added disclosure of the range and weighted average of significant unobservable inputs used to develop Level 3 fair value measurements. The amendments in this update eliminate, among other things, disclosure of the reasons for and amounts of transfers between Level 1 and Level 2 for assets and liabilities that are measured at fair value on a recurring basis and an entity's valuation processes for Level 3 fair value measurements. The amendments in this update are effective for the Company beginning with fiscal year 2020, with early adoption permitted. Retrospective application is required for all amendments in this update except the added disclosures, which should be applied prospectively. The adoption of the amendments in this update did not have a material impact on the Company’s consolidated financial position and results of operations.

Recently Issued Accounting Pronouncements Not Yet Adopted by the Company

In December 2019, the FASB issued ASU No. 2019-12 “Income Taxes (Topic 740)-Simplifying the Accounting for Income Taxes”, to remove certain exceptions and improve consistency of application, including, among other things, requiring that an entity reflect the effect of an enacted change in tax laws or rates in the annual effective tax rate computation in the interim period that includes the enactment date. The amendments in this update will be effective for the Company beginning with fiscal year 2021, with early adoption permitted. Most amendments within the standard are required to be applied on a prospective basis, while certain amendments must be applied on a retrospective or modified retrospective basis. The adoption of the amendments in this update is not expected to have a material impact on the Company’s consolidated financial position and results of operations.

In March 2020, the FASB issued ASU No. 2020-04, “Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting.” ASU No. 2020-04 provides optional expedients and exceptions for applying U.S. GAAP to contract modifications and hedging relationships, subject to meeting certain criteria, that reference LIBOR or another rate that is expected to be discontinued. The amendments in ASU No. 2020-04 are effective for all entities as of March 12, 2020 through December 31, 2022. The Company is currently assessing the impact of ASU No. 2020-04 and the LIBOR transition on its consolidated financial statements.

The Company reviewed all other recently issued, but not yet effective, accounting pronouncements and does not expect the future adoption of any such pronouncements will have a material impact on the Company's interim condensed consolidated financial statements.

Note 2 - Cash, Cash Equivalents and Marketable Investments

6 Months Ended

Jun. 30, 2020

Notes to Financial Statements

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

Note 2. Cash, Cash Equivalents and Marketable Investments

The Company invests its cash primarily in money market funds 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 their short-term operating expenses.

The Company determines the appropriate classification of its marketable investments at the time of purchase and re-evaluates such designation at each balance sheet date. The Company’s marketable investments have been 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 available-for-sale debt securities are measured at fair value. Credit losses on impaired available-for-sale debt securities are recognized through an allowance for credit losses. Credit losses recognized on an available-for-sale debt security should not reduce the net carrying amount of the available-for-sale debt security below its fair value. Any changes in fair value unrelated to credit are recognized as an unrealized gain or loss in other comprehensive income.

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):

June 30, 2020	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses		Fair Market Value
Cash and cash equivalents	$	33,659	$	-	$	-	$	33,659

Marketable investments:
U.S. government notes		3,198		-		-		3,198
Commercial paper		9,693		3		-		9,696
Total marketable investments		12,891		3		-		12,894

Total cash, cash equivalents and marketable investments	$	46,550	$	3	$	-	$	46,553

December 31, 2019	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses		Fair Market Value
Cash and cash equivalents	$	26,316	$	-	$	-	$	26,316

Marketable investments
U.S. government notes		4,114		-		-		4,114
Commercial paper		3,491		-		-		3,491
Total marketable investments		7,605		-		-		7,605

Total cash, cash equivalents and marketable investments	$	33,921	$	-	$	-	$	33,921

As of June 30, 2020 and December 31, 2019, the net unrealized gains were $3,000 and none, 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. No securities were in an unrealized loss position for more than 12 months.

The following table summarizes the contractual maturities of the Company’s available-for-sale securities, classified as marketable investments as of June 30, 2020 (in thousands):

	Amount
Due in less than one year	$	12,894
Due in 1 to 3 years		-
Total marketable investments	$	12,894

Note 3 - Fair Value of Financial Instruments

6 Months Ended

Jun. 30, 2020

Notes to Financial Statements

Fair Value Disclosures [Text Block]

Note 3. 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 as follows:

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

● Level 2: inputs, which include observable inputs other than Level 1 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 3: inputs, which include unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the underlying asset or liability. Level 3 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 June 30, 2020, 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):

June 30, 2020	Level 1		Level 2		Level 3		Total
Cash equivalents:
Money market funds	$	14,097	$	-	$	-	$	14,097
Marketable investments:
Available-for-sale-securities	3,198			9,696		-		12,894
Total assets at fair value	$	17,295	$	9,696	$	-	$	26,991

As of December 31, 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 was as follows (in thousands):

December 31, 2019	Level 1		Level 2		Level 3		Total
Cash equivalents:
Money market funds	$	6,311	$	-	$	-	$	6,311
Short term marketable investments:
Available-for-sale securities		4,114		3,491		-		7,605
Total assets at fair value	$	10,425	$	3,491	$	-	$	13,916

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 1 of the fair value hierarchy.

Corporate debt, U.S. government-backed securities, and commercial paper are measured at fair value using Level 2 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 2 of the fair value hierarchy. The average remaining maturity of the Company’s Level 2 investments as of June 30, 2020 is 0.2 years 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 no transfers within the hierarchy during the quarter and year ended June 30, 2020 and December 31, 2019, 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 4 - Balance Sheet Details

6 Months Ended

Jun. 30, 2020

Notes to Financial Statements

Supplemental Balance Sheet Disclosures [Text Block]

Note 4. Balance Sheet Details

Inventories

As of June 30, 2020 and December 31, 2019, inventories consist of the following (in thousands):

	June 30, 2020		December 31, 2019
Raw materials	$	17,678	$	17,935
Work in process		2,175		2,016
Finished goods		11,387		13,970
Total	$	31,240	$	33,921

Other Long-term Assets

During the quarter ended June 30, 2020, the Company recognized in general and administrative expense an impairment loss of $0.8 million for capitalized cloud computing costs related to a cloud-based enterprise resource planning software. The capitalized cloud computing costs were recorded in Other long-term assets on the balance sheet.

Accrued Liabilities

As of June 30, 2020 and December 31, 2019, accrued liabilities consist of the following (in thousands):

	June 30, 2020		December 31, 2019
Accrued payroll and related expenses	$	7,880	$	14,341
Sales and marketing accruals		1,289		2,527
Warranty liability (see Note 5)		3,155		4,401
Sales tax		2,619		3,922
Other		5,480		5,116
Total	$	20,423	$	30,307

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 was related to a voluntary action initiated by the Company to replace a component in one of the Company’s legacy products. The remediation plan consists primarily of replacement of a component in the system. The accrued liability consisted of cost of materials and labor to replace the component in all units that are under the Company's standard warranty or are covered under the existing extended warranty contracts. The Company recorded a liability of approximately $5.0 million in 2018.

As of June 30, 2020 and December 31 2019, approximately $0.5 million of the total product remediation liability balance was accrued as a component of the Company’s product warranty and included as Warranty liability within accrued liabilities, and $1.7 million and $2.1 million, respectively, was separately recorded as Extended warranty liabilities.

In the six months ended June 30, 2020, the Company settled $0.4 million related to Extended warranty liability. No amounts of the product warranty were settled in the six months ended June 30, 2020. As of June 30, 2020, the product remediation warranty and extended warranty liability were $0.5 million and $1.7 million, respectively.

Note 5 - Warranty and Extended Service Contract

6 Months Ended

Jun. 30, 2020

Notes to Financial Statements

Product Warranty Disclosure [Text Block]

Note 5. 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, and Switzerland, as well as through third-party service providers in Spain and the United Kingdom. In several 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.

The following table provides the changes in the product standard warranty accrual for the three and six months ended June 30, 2020 and 2019 (in thousands):

	Three Months Ended June 30,						Six Months Ended June 30,
	2020			2019			2020			2019
Beginning Balance	$	3,398		$	4,064		$	4,401		$	4,668
Add: Accruals for warranties issued during the period		1,100			2,708			1,960			4,152
Less: Settlements made during the period		(1,343	)		(1,940	)		(3,206	)		(3,988	)
Ending Balance	$	3,155		$	4,832		$	3,155		$	4,832

The settlements presented in the table exclude costs related to extended service contract cost, which was and $0.1 million and $0.3 million in the three and six months ended June 30, 2020, respectively, to replace a component in one of the Company's legacy products.

Note 6 - Deferred Revenue

6 Months Ended

Jun. 30, 2020

Notes to Financial Statements

Contract with Customer Liability [Text Block]

Note 6. 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 or three year terms. Deferred revenue also includes payments for installation, training and extended marketing support service. Approximately 80% of the Company’s deferred revenue balance of $11.8 million as of June 30, 2020 will be recognized over the next 12 months.

The following table provides changes in the deferred revenue balance for the three and six months ended June 30, 2020 and 2019 (in thousands):

	Three Months Ended June 30,						Six Months Ended June 30,
	2020			2019			2020			2019
Beginning Balance	$	12,969		$	12,475		$	14,222		$	11,855
Add: Payments Received		2,356			5,309			5,582			9,451
Less: Revenue		(3,546	)		(3,925	)		(8,025	)		(7,447	)
Ending Balance	$	11,779		$	13,859		$	11,779		$	13,859

Costs for extended service contracts were $2.3 million and $3.5 million, respectively, for the three and six months ended June 30, 2020, respectively, and $2.2 million and $4.2 million, respectively, for the three and six months ended June 30, 2019.

Note 7 - Revenue

6 Months Ended

Jun. 30, 2020

Notes to Financial Statements

Revenue from Contract with Customer [Text Block]

Note 7. Revenue

Effective January 1, 2018, the Company recognizes revenue under ASC Topic 606. 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 18% and 13% respectively, of the Company’s total revenue for the six months ended June 30, 2020 and 2019.

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, marketing services, and time and materials 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), service contracts, 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 contract. 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 30 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 a 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.

Consumables and other accessories

The Company classifies its customers' purchases of replacement cycles for truSculpt iD and truSculpt flex, as well as replacement Titan and truSculpt 3D 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. The Company’s systems offer multiple hand pieces and applications, which allow customers to upgrade their systems. The Company classifies as product revenue the sales of systems, system upgrades, hand pieces, hand piece refills (applicable to Titan® and truSculpt) and the distribution of third-party manufactured skincare products.

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 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 obligation.

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 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.

●	Extended warranty/Service contracts: SSP is based on observable price when sold on a standalone to similar customers.

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 which can be redeemed for such rewards as the right to attend the Company’s advanced training event for truSculpt, or a ticket for the Company’s annual forum. 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 June 30, 2020 and December 31, 2019, the accrual for the loyalty program included in accrued liabilities was $0.2 million and $0.2 million, respectively.

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, except for costs that are recognized when product is sold. 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 to three years.

Total capitalized costs as of June 30, 2020 and December 31, 2019, respectively, were $3.7 million and $4.6 million and are included in Other long-term assets in the Company’s condensed consolidated balance sheet. Amortization expense for these assets was $0.7 million and $1.4 million, respectively, during the three and six months ended June 30, 2020 and $0.7 million and $1.4 million respectively, during the three and six months ended June 30, 2019. The amortization expense related to these capitalized costs is included in sales and marketing expense in the Company’s condensed consolidated statement of operations.

- Definition

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-URI http://asc.fasb.org/topic&trid=49130388

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130551-203045

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 13
-Subparagraph (b)(2)
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130556-203045

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045

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+ Details

Note 8 - Stockholders' Equity and Stock-based Compensation Expense

6 Months Ended

Jun. 30, 2020

Notes to Financial Statements

Share-based Payment Arrangement [Text Block]

Note 8. Stockholders’ Equity and Stock-based Compensation Expense

Issuances of Common Stock

On April 21, 2020, the Company issued and sold an aggregate of 2,742,750 shares of the Company’s common stock, par value $0.001 per share at a price to the public of $10.50 per share. The shares include the full exercise of the underwriter’s option to purchase an additional 357,750 shares of common stock. The Company received net proceeds from the offering of approximately $26.5 million, after deducting underwriting discounts, commissions, and offering expenses of $2.1 million.

Stock-Based Compensation

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 2020, stockholders approved an amendment and restatement of the 2019 Equity Incentive Plan (the “Prior Plan”) as the Amended and Restated 2019 Equity Incentive Plan (the “Restated Plan”) and approved an additional 600,000 shares, available for future grants. The Restated 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’s Board of Directors granted its executive officers, senior management and certain employees nil and 71,678 performance stock units (“PSUs”) during the three and six months for the quarter ended June 30, 2020, respectively. The PSUs granted in the quarter ended June 30, 2020 vest subject to the recipients continued service and to the achievement of certain operational goals for the Company’s 2020 fiscal year which consist of the achievement of revenue targets for consumable products, and the achievement of specific product milestones.

On April 1, 2020, the Company issued RSUs to settle bonuses owed to management under the 2019 Management Bonus Program. In the past, the Company has paid these bonuses with cash on hand. However, due to the economic conditions resulting from COVID-19, fully vested shares were issued in lieu of cash. The Company issued 209,981 shares related to this bonus payment to management and recognized $2.6 million in stock-based compensation expense. The Company also recorded an equivalent reduction in bonus expense as a result of the settlement of the bonus in shares.

The Company’s Board of Directors also granted its executive officers, senior management and certain employees 53,819 and 421,417 RSUs, respectively, during the three and six month periods ended June 30, 2020. The annual RSUs granted vest over four years at 25% on each anniversary of the grant date.

Under the Restated Plan, as amended, the Company issued 207,544 and 470,104 shares of common stock during the three and six months ended June 30, 2020, respectively, in conjunction with stock options exercised and the vesting of RSUs and PSUs, net of shares withheld for employee taxes.

As of June 30, 2020, there was approximately $15.5 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 2.6 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.

Activity under the Restated Plan is summarized as follows:

				Options Outstanding
	Shares Available for Grant			Number of Stock Options Outstanding			Weighted- Average Exercise Price
Balance, December 31, 2019		761,705			295,699		$	25.52
Additional shares reserved		600,000			-			-
Stock awards granted		(707,555	)		-			-
Options exercised		-			(46,128	)		4.85
Options canceled		44,177			(44,177	)		39.07
Stock awards canceled		364,555			-			-
Balance, June 30, 2020		1,062,882			205,394		$	26.33

Stock-based Compensation Expense

Stock-based compensation expense by department recognized during the three and six months ended June 30, 2020 and 2019 was as follows (in thousands):

	Three Months Ended June 30,				Six Months Ended June 30,
	2020		2019		2020		2019
Cost of revenue	$	743	$	404	$	1,033	$	673
Sales and marketing		1,251		997		1,970		1,715
Research and development		769		370		1,090		633
General and administrative		1,332		748		1,982		805
Total stock-based compensation expense	$	4,095	$	2,519	$	6,075	$	3,826

Note 9 - Net Loss Per Share

6 Months Ended

Jun. 30, 2020

Notes to Financial Statements

Earnings Per Share [Text Block]

Note 9. 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, restricted stock units, performance stock units 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 loss and the weighted average number of shares used in computing basic and diluted net loss per share (in thousands, except per share data):

	Three Months Ended June 30,					Six Months Ended June 30,
	2020			2019		2020			2019
Numerator:
Net income (loss)	$	(11,394	)	$	588	$	(23,808	)	$	(7,632	)
Denominator:
Weighted average shares of common stock outstanding used in computing net income (loss) per share, basic		17,055			14,086		15,744			14,051
Dilutive effect of incremental shares and share equivalents		-			270		-			-
Weighted average shares of common stock outstanding used in computing net loss per share, diluted		17,055			14,356		15,744			14,051
Net loss per share:
Net income (loss) per share, basic and diluted	$	(0.67	)	$	0.04	$	(1.51	)	$	(0.54	)

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 periods presented because including them would have had an anti-dilutive effect (in thousands):

	Three Months Ended June 30,				Six Months Ended June 30,
	2020		2019		2020		2019
Options to purchase common stock		231		192		253		466
Restricted stock units		803		178		736		460
Performance stock units		71		-		145		162
Employee stock purchase plan shares		58		-		58		94
Total		1,163		370		1,192		1,182

Note 10 - Income Taxes

6 Months Ended

Jun. 30, 2020

Notes to Financial Statements

Income Tax Disclosure [Text Block]

Note 10. Income Taxes

The Company calculates the provision for income taxes during interim reporting periods by applying an estimate of the annual effective tax rate for the full fiscal year to ordinary income or loss for the interim reporting period. When applicable, the year-to-date tax provision reflects adjustments from discrete tax items.

For the three and six months ended June 30, 2020, the Company's income tax expense was $0.5 million and $0.5 million, respectively, compared to income tax benefits of $0.2 million and $0.1 million the three and six months ended June 30, 2019, respectively.

The Company's income tax expense for the three months ended June 30, 2020 is due primarily to income taxes in foreign jurisdictions. As the Company's U.S. operations are projecting to be in a taxable loss position in fiscal year 2020, and based on all available objectively verifiable evidence during the three months ended June 30, 2020, 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.

On March 27, 2020, the U.S. federal government enacted the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”). The CARES Act changed several of the existing U.S. corporate income tax laws by, among other things, increasing the amount of deductible interest, allowing companies to carryback certain Net Operating Losses (“NOLs”) and increasing the amount of NOLs that corporations can use to offset income. The CARES Act did not have a material impact on the Company's income tax provision, deferred tax assets and liabilities, and related taxes payable. The Company is currently assessing the future implications of these provisions within the CARES Act on the Company's Consolidated Financial Statements, but does not expect the impact to be material.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References + Details

Note 11 - Leases

6 Months Ended

Jun. 30, 2020

Notes to Financial Statements

Lessee, Leases [Text Block]

Note 11. Leases

The Company is a party to certain operating and finance leases for vehicles, office space and storages facilities. The Company’s material operating leases consist of office space, as well as storage facilities, and finance leases consist of automobiles. The Company’s facility leases generally have remaining terms of 1 to 10 years, some of which include options to renew the leases for up to 5 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 finance 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 the Company’s 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. In June 2020, the Company amended its Japan Tokyo office lease by extending the lease by three years through 2024.

Supplemental balance sheet information related to leases is as follows (in thousands):

Leases	Classification	June 30, 2020
Assets
Right-of-use assets	Operating lease assets	$	7,577
Finance lease	Property and equipment, net*		707
*Total leased assets*		$	8,284

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

Liabilities	Classification
Operating lease liabilities
Operating lease liabilities, current	Operating lease liabilities		1,526
Operating lease liabilities, non-current	Operating lease liabilities, net of current portion		6,262
*Total Operating lease liabilities*		$	7,788

Finance lease liabilities
Finance lease liabilities, current	Accrued liabilities*		501
Finance lease liabilities, non-current	Other long-term liabilities		345
*Total Finance lease liabilities*		$	846

* Finance lease liabilities included in Accrued liabilities

Lease costs during the three months ended June 30, 2020:
Finance lease cost	Amortization expense	$	277
Finance lease cost	Interest for finance lease		16
Operating lease cost	Operating lease expense		728

Lease costs during the six months ended June 30, 2020:
Finance lease cost	Amortization expense	$	425
Finance lease cost	Interest for finance lease		35
Operating lease cost	Operating lease expense		1,456

Cash paid for amounts included in the measurement of lease liabilities during the six months ended June 30, 2020 were as follows:
Operating cash flow	Finance lease	$	35
Financing cash flow	Finance lease		380
Operating cash flow	Operating lease		1,454

Facility leases

Maturities of facility leases liabilities were as follows as of June 30, 2020 (in thousands):

Year Ending June 30,	Amount
Remainder of 2020	$	1,439
2021		2,959
2022		2,988
2023		706
2024 and thereafter		106
Total lease payments		8,198
Less: imputed interest		(410	)
Present value of lease liabilities	$	7,788

Vehicle Leases

As of June 30, 2020, the Company was committed to minimum lease payments for vehicles leased under long-term non-cancelable finance leases as follows (in thousands):

Year Ending June 30,	Amount
Remainder of 2020	$	249
2021		395
2022		253
2023		11
Total lease payments		908
Less: imputed interest		(62	)
Present value of lease liabilities	$	846

Weighted-average remaining lease term and discount rate, as of June 30, 2020, were as follows:

Lease Term and Discount Rate	June 30, 2020
Weighted-average remaining lease term (years)
Operating leases		2.7
Finance leases		2.5
Weighted-average discount rate
Operating leases		2.2	%
Finance leases		5.6	%

Note 12 - Contingencies

6 Months Ended

Jun. 30, 2020

Notes to Financial Statements

Commitments and Contingencies Disclosure [Text Block]

Note 12. 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 normal 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.

In November 2019, the Company’s former Executive Vice President and CFO Sandra A. Gardiner announced her resignation from the Company. On November 7, 2019, Ms. Gardiner filed an arbitration demand against the Company in connection with the terms of her employment and resignation. This matter was settled during the second quarter of 2020 with a cash payment of $0.4 million and issuance of 15,408 shares of common stock.

As of June 30, 2020 and December 31, 2019, the Company had no accrued expense 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 possible.

Note 13 - Debt

6 Months Ended

Jun. 30, 2020

Notes to Financial Statements

Debt Disclosure [Text Block]

Note 13. Debt

Loan and Security Agreement

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.

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.

On or about March 19, 2020, the Company entered into a Third Amendment and Waiver to the Loan and Security Agreement with Wells Fargo (the “Third Amended Revolving Line of Credit”). The Third Amended Revolving Line of Credit required the Company to maintain a minimum cash, cash equivalents, and marketable investments balance of $15 million at all Financial Institutions utilized by the Company, and maintained the removal of all other covenants (under the second amendment) so long as no money was drawn on the line of credit.

Due to the receipt of the PPP loan, the Loan and Security Agreement with Wells Fargo was amended in June 2020 as the Company violated a covenant and obtained a waiver for those covenants related to the overall indebtedness due to the receipt of the PPP loan.

As of June 30, 2020, the Company had not drawn on the Original Revolving Line of Credit and the Company was in compliance with all financial covenants of the Original Revolving Line of Credit, as amended. Refer to the subsequent events footnote for more details.

The Paycheck Protection Program (PPP) Loan

On April 22, 2020, the Company received loan proceeds of $7.1 million pursuant to the Paycheck Protection Program (the “PPP”) under the Coronavirus Aid, Relief, and Economic Security (“CARES”) Act. The loan, which is in the form of a promissory note dated April 21, 2020, between the Company and Silicon Valley Bank as the lender, matures on April 21, 2022 and bears interest at a fixed rate of 1.00% per annum, payable monthly commencing October 2020. There is no prepayment penalty. Under the terms of the PPP, all or a portion of the principal may be forgiven if the Loan proceeds are used for qualifying expenses as described in the CARES Act, such as payroll costs, benefits, rent, and utilities. No assurance is provided that the Company will obtain forgiveness of the loan in whole or in part. With respect to any portion of the loan that is not forgiven, the loan will be subject to customary provisions for a loan of this type, including customary events of default relating to, among other things, payment defaults and breaches of the provisions of the loan. The PPP loan is recorded as Promissory note on the consolidated balance sheets.

The application for these funds required the Company to, in good faith, certify that the current economic uncertainty made the loan request necessary to support the ongoing operations of the Company. Subsequently released guidance instructs all applicants and recipients to take into account their current business activity and the Company's ability to access other sources of liquidity sufficient to support ongoing operations in a manner that is not significantly detrimental to their business. On April 28, 2020, in press conference remarks, the Secretary of the U.S. Department of the Treasury stated that the SBA intends to perform a review of PPP loans over $2.0 million. The required certification made by the Company is subject to interpretation. If, despite the good-faith belief that given the Company’s circumstances the Company satisfied all eligible requirements for the PPP Loan, it is later determined the Company was ineligible to apply for and receive the PPP Loan, the Company may be required to repay the PPP Loan in its entirety and the Company could be subject to additional penalties. The PPP loan will be derecognized upon repayment of the loan in accordance with it terms and/or upon confirmation of forgiveness from the SBA.

Note 14 - Segment Reporting

6 Months Ended

Jun. 30, 2020

Notes to Financial Statements

Segment Reporting Disclosure [Text Block]

Note 14. 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 and six months ended June 30, 2020 and 2019 (in thousands):

	Three Months Ended June 30,				Six Months Ended June 30,
	2020		2019		2020		2019
Revenue mix by geography:
United States	$	10,915		28,147		24,699		48,547
Japan		8,517		5,337		15,679		10,631
Asia, excluding Japan		1,846		4,547		5,075		7,642
Europe		1,325		2,504		4,141		5,240
Rest of the world		3,766		7,239		9,014		11,740
Total consolidated revenue	$	26,369		47,774		58,608		83,800
Revenue mix by product category:
Products		15,541		37,539		36,500		64,748
Consumables		1,426		2,654		3,959		4,599
Skincare		4,778		1,775		7,677		3,383
Total product revenue	$	21,745		41,968		48,136		72,730
Service		4,624		5,806		10,472		11,070
Total consolidated revenue	$	26,369		47,774		58,608		83,800

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

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+ Details

Note 15 - Subsequent Events

6 Months Ended

Jun. 30, 2020

Notes to Financial Statements

Subsequent Events [Text Block]

Note 15. Subsequent Events

The Company has determined that there are no material subsequent events exist other than the following:

Loan and Security Agreement

On July 9, 2020, the Company and Silicon Valley Bank entered into a Loan and Security Agreement. The agreement provides for a four-year secured revolving loan facility in an aggregate principal amount of up to $30.0 million. In order to draw on the full amount, the Company must satisfy certain liquidity ratios. If the Company is unable to meet these liquidity ratios, then availability under the revolving line is calculated as 80% of the Company’s qualifying accounts receivable. The Company must also meet certain quarterly revenue targets on a trailing twelve-month basis as part of the financial covenants. This clause is subject to renegotiation at the beginning of each fiscal year. The proceeds of the revolving loans may be used for general corporate purposes. The Company’s obligations under the Loan Agreement are secured by substantially all of the assets of the Company. On the same day, the Company terminated its undrawn revolving line of credit with Wells Fargo Bank, N.A. (as referenced in Note 13).

Headquarters Office Lease Amendment

On July 9, 2020, the Company amended its lease agreement for its headquarters building located at 3420 Bayshore Boulevard, Brisbane, California. The amendment provides for the following:

●

the extension of the lease term, with the extended term to begin on February 1, 2023 and continue until January 31, 2028;

●

the abatement of the monthly base rent for the four month period beginning September 1, 2020 and ending December 31, 2020;

●

the amendment of monthly base rent for the current term and the extension term to approximately $0.2 million for January 2021 with annual increases of 3.5% thereafter; and

●

the waiver by the Company of its early termination right in the lease.

Significant Accounting Policies (Policies)	6 Months Ended
Significant Accounting Policies (Policies)	Jun. 30, 2020
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. The Company’s corporate headquarters and U.S. operations are located in Brisbane, California, where the Company conducts manufacturing, warehousing, research and development, regulatory, sales and marketing, service, and administrative activities. The Company markets, sells and services the Company’s products through direct sales and service employees in North America (including Canada), Australia, Austria, Belgium, France, Germany, Hong Kong, Japan, Spain, Switzerland and the United Kingdom. Sales and Services outside of these direct markets are made through a worldwide distributor network in over 40 countries. The Condensed Consolidated Financial Statements include the accounts of the Company and its subsidiaries. All inter-company transactions and balances have been eliminated.
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. On January 30, 2020, the World Health Organization, or WHO, announced a global health emergency because of the COVID-19 outbreak, and the risks to the international community as the virus spreads globally beyond its point of origin. In March 2020, the WHO declared the COVID-19 outbreak a pandemic, based on the rapid increase in exposure globally. The COVID-19 outbreak is negatively affecting the United States and global economies. As the COVID-19 outbreak continues to spread, governmental authorities ordered quarantines, shelter-in-place, and restrictions on the conduct of business operations related to the COVID-19 outbreak. These measures and restrictions had an impact on the Company's business, which led the Company to implement cost control measures, and results of operations during the six months ended June 30, 2020. The Company expects the COVID-19 outbreak to continue to affect its operations and those of third parties on which the Company relies, which could cause disruptions in its supply chain and contract manufacturing operations. Though the shelter-in-place orders were lifted or eased allowing certain businesses to open up, government authorities may order additional restrictions, quarantines or shelter-in-place. The Company has commenced limited manufacturing and currently has inventory on hand for the next 120-180 days to meet its forecasted demand, but the Company must be able to continue to have access to its supply chain to meet demand beyond that period. Beginning in the second half of its first quarter of 2020, and through the date of this report, the Company has experienced decreasing levels of customer demand for its products. As a result of COVID-19, some of its customers are required to shelter-in-place and are not working. In response to the COVID-19 outbreak, the Company took actions to reduce expenses, including discontinuing nonessential services and programs, instituting controls on travel and entertainment, implementing further cost-cutting measures and evaluating whether improved efficiencies can be obtained in its workforce. For example, the directors on the Company's board of directors agreed to a 25% reduction in their fees, the Company's Chief Executive Officer and its President and Chief Operating Officer had a 25% reduction in their salaries and other members of management had significant reductions in their salaries, which will remain in place until such time as the Company's business operations and economic conditions improve. The Company also instituted salary reductions for the remainder of its employees and furloughs or reductions-in-force that have affected approximately 42% of its workforce. In addition, in order to further conserve cash, bonuses owed to management from the 2019 Management Bonus Program were paid mostly in equity (Note 8) rather than in cash. As a result of the events and impact surrounding the COVID-19 pandemic, the Company assessed whether any impairment of its goodwill or its long-lived assets had occurred, and has determined that no charges other than an impairment loss of $0.8 million on capitalized cloud computing costs related to the indefinite delay of the implementation of cloud-based enterprise resource planning software as of June 30, 2020. The Company’s assumptions about future conditions important to its assessment of potential impairment of its long-lived assets, and goodwill, including the impacts of the COVID–19 pandemic and other ongoing impacts to its business, are subject to uncertainty, and the Company will continue to monitor these conditions in future periods as new information becomes available, and will update its analyses accordingly.
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 consolidated statements of financial position as of June 30, 2020 and 2019, its consolidated statements of results of operations, comprehensive loss, changes in equity, and cash flows for the three and six months ended June 30, 2020, and 2019. The December 31, 2019 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. Presentation of certain prior year balances have been updated to conform with current year presentation. 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, 2019 filed with the Securities and Exchange Commission (the “SEC”) on March 16, 2020.
Basis of Accounting, Policy [Policy Text Block]	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 its annual report on Form 10-K for the year ended December 31, 2019 filed with the SEC on March 16, 2020. 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. Note 1 provides information about the Company’s adoption of the new accounting standard for credit losses.
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, allowance for credit losses, and sales allowances, valuation of inventories, fair value of goodwill, useful lives of property and equipment, impairment testing for long-lived-assets, 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 contract 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.
New Accounting Pronouncements, Policy [Policy Text Block]	Recently Adopted Accounting Pronouncements In June 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2016-13, Financial Instruments-Credit Losses (Topic 326):"Measurement of Credit Losses on Financial Instruments", which replaces the incurred loss methodology with an expected credit loss methodology that is referred to as the current expected credit loss (CECL) methodology. ASU 2016-13 is effective for fiscal years beginning after December 15, 2019, with early adoption permitted. The amendments in this update are required to be applied using the modified retrospective method with an adjustment to accumulated deficit and are effective for the Company beginning with fiscal year 2020, including interim periods. The measurement of expected credit losses under the CECL methodology is applicable to financial assets measured at amortized cost, including loan receivables, available for sale securities and held-to-maturity debt securities. An entity with available for sale securities and trade receivables will be required to use historical loss information, current conditions, and reasonable and supportable forecasts to determine expected lifetime credit losses. Pooling of assets with similar risk characteristics is also required. The Company adopted ASU 2016-13 on January 1, 2020 on a modified retrospective basis. Upon adoption, the standard did not have a material impact on the Consolidated Financial Statements. The Company identified trade receivables and available-for-sale debt securities as impacted by the new guidance. However, the Company determined that the historical losses related to these available-for-sale debt securities are not material as the Company invests in high grade short-term securities. The Company establishes an allowance for credit losses on trade receivables based on the credit quality of clients, current economic conditions, the age of the accounts receivable balances, historical loss information, and current conditions and forecasted information, and write-off amounts against the allowance when they are deemed uncollectible. The Company’s allowance for credit losses was $1.8 million and $1.4 million as of June 30, 2020 and December 31, 2019. During the three and six months ended June 30, 2020, the Company recognized a provision for credit losses of $1.2 million and $1.8 million and wrote off $0.2 million and $1.3 million against the allowance for credit losses, respectively. In August 2018, the FASB issued ASU No. 2018-13, “Fair Value Measurement (Topic 820): Disclosure Framework- Changes to the Disclosure Requirements for Fair Value Measurement”, to improve the fair value measurement reporting of financial instruments. The amendments in this update require, among other things, added disclosure of the range and weighted average of significant unobservable inputs used to develop Level 3 fair value measurements. The amendments in this update eliminate, among other things, disclosure of the reasons for and amounts of transfers between Level 1 and Level 2 for assets and liabilities that are measured at fair value on a recurring basis and an entity's valuation processes for Level 3 fair value measurements. The amendments in this update are effective for the Company beginning with fiscal year 2020, with early adoption permitted. Retrospective application is required for all amendments in this update except the added disclosures, which should be applied prospectively. The adoption of the amendments in this update did not have a material impact on the Company’s consolidated financial position and results of operations. *Recently Issued Accounting Pronouncements Not* Yet Adopted by the Company** In December 2019, the FASB issued ASU No. 2019-12 “Income Taxes (Topic 740)-Simplifying the Accounting for Income Taxes”, to remove certain exceptions and improve consistency of application, including, among other things, requiring that an entity reflect the effect of an enacted change in tax laws or rates in the annual effective tax rate computation in the interim period that includes the enactment date. The amendments in this update will be effective for the Company beginning with fiscal year 2021, with early adoption permitted. Most amendments within the standard are required to be applied on a prospective basis, while certain amendments must be applied on a retrospective or modified retrospective basis. The adoption of the amendments in this update is not expected to have a material impact on the Company’s consolidated financial position and results of operations. In March 2020, the FASB issued ASU No. 2020-04, “Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting.” ASU No. 2020-04 provides optional expedients and exceptions for applying U.S. GAAP to contract modifications and hedging relationships, subject to meeting certain criteria, that reference LIBOR or another rate that is expected to be discontinued. The amendments in ASU No. 2020-04 are effective for all entities as of March 12, 2020 through December 31, 2022. The Company is currently assessing the impact of ASU No. 2020-04 and the LIBOR transition on its consolidated financial statements. The Company reviewed all other recently issued, but not yet effective, accounting pronouncements and does not expect the future adoption of any such pronouncements will have a material impact on the Company's interim condensed consolidated financial statements.

Note 2 - Cash, Cash Equivalents and Marketable Investments (Tables)

6 Months Ended

Jun. 30, 2020

Notes Tables

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

June 30, 2020	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses		Fair Market Value
Cash and cash equivalents	$	33,659	$	-	$	-	$	33,659

Marketable investments:
U.S. government notes		3,198		-		-		3,198
Commercial paper		9,693		3		-		9,696
Total marketable investments		12,891		3		-		12,894

Total cash, cash equivalents and marketable investments	$	46,550	$	3	$	-	$	46,553

December 31, 2019	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses		Fair Market Value
Cash and cash equivalents	$	26,316	$	-	$	-	$	26,316

Marketable investments
U.S. government notes		4,114		-		-		4,114
Commercial paper		3,491		-		-		3,491
Total marketable investments		7,605		-		-		7,605

Total cash, cash equivalents and marketable investments	$	33,921	$	-	$	-	$	33,921

Investments Classified by Contractual Maturity Date [Table Text Block]

	Amount
Due in less than one year	$	12,894
Due in 1 to 3 years		-
Total marketable investments	$	12,894

Note 3 - Fair Value of Financial Instruments (Tables)

6 Months Ended

Jun. 30, 2020

Notes Tables

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

June 30, 2020	Level 1		Level 2		Level 3		Total
Cash equivalents:
Money market funds	$	14,097	$	-	$	-	$	14,097
Marketable investments:
Available-for-sale-securities	3,198			9,696		-		12,894
Total assets at fair value	$	17,295	$	9,696	$	-	$	26,991

December 31, 2019	Level 1		Level 2		Level 3		Total
Cash equivalents:
Money market funds	$	6,311	$	-	$	-	$	6,311
Short term marketable investments:
Available-for-sale securities		4,114		3,491		-		7,605
Total assets at fair value	$	10,425	$	3,491	$	-	$	13,916

- 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 4 - Balance Sheet Details (Tables)

6 Months Ended

Jun. 30, 2020

Notes Tables

Schedule of Inventory, Current [Table Text Block]

	June 30, 2020		December 31, 2019
Raw materials	$	17,678	$	17,935
Work in process		2,175		2,016
Finished goods		11,387		13,970
Total	$	31,240	$	33,921

Schedule of Accrued Liabilities [Table Text Block]

	June 30, 2020		December 31, 2019
Accrued payroll and related expenses	$	7,880	$	14,341
Sales and marketing accruals		1,289		2,527
Warranty liability (see Note 5)		3,155		4,401
Sales tax		2,619		3,922
Other		5,480		5,116
Total	$	20,423	$	30,307

Note 5 - Warranty and Extended Service Contract (Tables)

6 Months Ended

Jun. 30, 2020

Notes Tables

Schedule of Product Warranty Liability [Table Text Block]

	Three Months Ended June 30,						Six Months Ended June 30,
	2020			2019			2020			2019
Beginning Balance	$	3,398		$	4,064		$	4,401		$	4,668
Add: Accruals for warranties issued during the period		1,100			2,708			1,960			4,152
Less: Settlements made during the period		(1,343	)		(1,940	)		(3,206	)		(3,988	)
Ending Balance	$	3,155		$	4,832		$	3,155		$	4,832

Note 6 - Deferred Revenue (Tables)

6 Months Ended

Jun. 30, 2020

Notes Tables

Contract with Customer, Contract Asset, Contract Liability, and Receivable [Table Text Block]

	Three Months Ended June 30,						Six Months Ended June 30,
	2020			2019			2020			2019
Beginning Balance	$	12,969		$	12,475		$	14,222		$	11,855
Add: Payments Received		2,356			5,309			5,582			9,451
Less: Revenue		(3,546	)		(3,925	)		(8,025	)		(7,447	)
Ending Balance	$	11,779		$	13,859		$	11,779		$	13,859

Note 8 - Stockholders' Equity and Stock-based Compensation Expense (Tables)

6 Months Ended

Jun. 30, 2020

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, 2019		761,705			295,699		$	25.52
Additional shares reserved		600,000			-			-
Stock awards granted		(707,555	)		-			-
Options exercised		-			(46,128	)		4.85
Options canceled		44,177			(44,177	)		39.07
Stock awards canceled		364,555			-			-
Balance, June 30, 2020		1,062,882			205,394		$	26.33

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

	Three Months Ended June 30,				Six Months Ended June 30,
	2020		2019		2020		2019
Cost of revenue	$	743	$	404	$	1,033	$	673
Sales and marketing		1,251		997		1,970		1,715
Research and development		769		370		1,090		633
General and administrative		1,332		748		1,982		805
Total stock-based compensation expense	$	4,095	$	2,519	$	6,075	$	3,826

Note 9 - Net Loss Per Share (Tables)

6 Months Ended

Jun. 30, 2020

Notes Tables

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

	Three Months Ended June 30,					Six Months Ended June 30,
	2020			2019		2020			2019
Numerator:
Net income (loss)	$	(11,394	)	$	588	$	(23,808	)	$	(7,632	)
Denominator:
Weighted average shares of common stock outstanding used in computing net income (loss) per share, basic		17,055			14,086		15,744			14,051
Dilutive effect of incremental shares and share equivalents		-			270		-			-
Weighted average shares of common stock outstanding used in computing net loss per share, diluted		17,055			14,356		15,744			14,051
Net loss per share:
Net income (loss) per share, basic and diluted	$	(0.67	)	$	0.04	$	(1.51	)	$	(0.54	)

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

	Three Months Ended June 30,				Six Months Ended June 30,
	2020		2019		2020		2019
Options to purchase common stock		231		192		253		466
Restricted stock units		803		178		736		460
Performance stock units		71		-		145		162
Employee stock purchase plan shares		58		-		58		94
Total		1,163		370		1,192		1,182

Note 11 - Leases (Tables)

6 Months Ended

Jun. 30, 2020

Notes Tables

Leases, Financial Statement Information [Table Text Block]

Leases	Classification	June 30, 2020
Assets
Right-of-use assets	Operating lease assets	$	7,577
Finance lease	Property and equipment, net*		707
*Total leased assets*		$	8,284

Liabilities	Classification
Operating lease liabilities
Operating lease liabilities, current	Operating lease liabilities		1,526
Operating lease liabilities, non-current	Operating lease liabilities, net of current portion		6,262
*Total Operating lease liabilities*		$	7,788

Finance lease liabilities
Finance lease liabilities, current	Accrued liabilities*		501
Finance lease liabilities, non-current	Other long-term liabilities		345
*Total Finance lease liabilities*		$	846

Lease costs during the three months ended June 30, 2020:
Finance lease cost	Amortization expense	$	277
Finance lease cost	Interest for finance lease		16
Operating lease cost	Operating lease expense		728

Lease costs during the six months ended June 30, 2020:
Finance lease cost	Amortization expense	$	425
Finance lease cost	Interest for finance lease		35
Operating lease cost	Operating lease expense		1,456

Cash paid for amounts included in the measurement of lease liabilities during the six months ended June 30, 2020 were as follows:
Operating cash flow	Finance lease	$	35
Financing cash flow	Finance lease		380
Operating cash flow	Operating lease		1,454

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

Year Ending June 30,	Amount
Remainder of 2020	$	1,439
2021		2,959
2022		2,988
2023		706
2024 and thereafter		106
Total lease payments		8,198
Less: imputed interest		(410	)
Present value of lease liabilities	$	7,788

Finance Lease, Liability, Fiscal Year Maturity [Table Text Block]

Year Ending June 30,	Amount
Remainder of 2020	$	249
2021		395
2022		253
2023		11
Total lease payments		908
Less: imputed interest		(62	)
Present value of lease liabilities	$	846

Lease, Cost [Table Text Block]

Lease Term and Discount Rate	June 30, 2020
Weighted-average remaining lease term (years)
Operating leases		2.7
Finance leases		2.5
Weighted-average discount rate
Operating leases		2.2	%
Finance leases		5.6	%

Note 14 - Segment Reporting (Tables)

6 Months Ended

Jun. 30, 2020

Notes Tables

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

	Three Months Ended June 30,				Six Months Ended June 30,
	2020		2019		2020		2019
Revenue mix by geography:
United States	$	10,915		28,147		24,699		48,547
Japan		8,517		5,337		15,679		10,631
Asia, excluding Japan		1,846		4,547		5,075		7,642
Europe		1,325		2,504		4,141		5,240
Rest of the world		3,766		7,239		9,014		11,740
Total consolidated revenue	$	26,369		47,774		58,608		83,800
Revenue mix by product category:
Products		15,541		37,539		36,500		64,748
Consumables		1,426		2,654		3,959		4,599
Skincare		4,778		1,775		7,677		3,383
Total product revenue	$	21,745		41,968		48,136		72,730
Service		4,624		5,806		10,472		11,070
Total consolidated revenue	$	26,369		47,774		58,608		83,800

Note 1 - Summary of Significant Accounting Policies (Details Textual) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019
Reduction in Board of Directors Fees in Response to COVID19 Outbreak, Percentage		25.00%
Reduction in Salaries of Chief Executive Officer, President, Chief Operating Officer and Some Managers in Response to COVID 19 Outbreak, Percentage		25.00%
Reduction in Salaries of Employees and Furloughs in Response to COVID 19 Outbreak, Percentage of Workforce		42.00%
Capitalized Computer Software, Impairments		$ 805	$ 0
Accounts Receivable, Allowance for Credit Loss, Current	$ 1,796	1,796		$ 1,355
Accounts Receivable, Provision for Loss (Reversal)	1,200	1,800
Accounts Receivable, Allowance for Credit Loss, Writeoff	$ 200	1,300
COVID-19 [Member]
Capitalized Computer Software, Impairments		$ 800

Note 2 - Cash, Cash Equivalents and Marketable Investments (Details Textual) - USD ($)	Jun. 30, 2020	Dec. 31, 2019
Debt Securities, Available-for-sale, Net Accumulated Gross Unrealized Gain (Loss), before Tax	$ 3,000	$ 0
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	$ 0

Note 2 - Cash, Cash Equivalents and Marketable Investments - Unrealized Gains and Losses Related to Marketable Investments (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Cash and cash equivalents and marketable investments, amortized cost	$ 46,550	$ 33,921
Cash and cash equivalents and marketable investments, Fair Market Value	46,553	33,921
Cash and cash equivalents and marketable investments, amortized cost, Gross Unrealized Gains	3	0
Cash and cash equivalents and marketable investments, Gross Unrealized Losses	0	0
US Treasury and Government [Member]
Cash and cash equivalents and marketable investments, amortized cost	3,198	4,114
Cash and cash equivalents and marketable investments, Fair Market Value	3,198	4,114
Cash and cash equivalents and marketable investments, amortized cost, Gross Unrealized Gains	0	0
Cash and cash equivalents and marketable investments, Gross Unrealized Losses	0	0
Commercial Paper, Not Included with Cash and Cash Equivalents [Member]
Cash and cash equivalents and marketable investments, amortized cost	9,693	3,491
Cash and cash equivalents and marketable investments, Fair Market Value	9,696	3,491
Cash and cash equivalents and marketable investments, amortized cost, Gross Unrealized Gains	3	0
Cash and cash equivalents and marketable investments, Gross Unrealized Losses	0	0
Marketable Investments [Member]
Cash and cash equivalents and marketable investments, amortized cost	12,891	7,605
Cash and cash equivalents and marketable investments, Fair Market Value	12,894	7,605
Cash and cash equivalents and marketable investments, amortized cost, Gross Unrealized Gains	3	0
Cash and cash equivalents and marketable investments, Gross Unrealized Losses	0	0
Cash and Cash Equivalents [Member]
Cash and cash equivalents and marketable investments, amortized cost	33,659	26,316
Cash and cash equivalents and marketable investments, Fair Market Value	$ 33,659	$ 26,316

Note 2 - Cash, Cash Equivalents and Marketable Investments - Maturities of Available-for-sale Securities (Details)	Jun. 30, 2020 USD ($)
Due in less than one year	$ 12,894,000
Due in 1 to 3 years	0
Total marketable investments	$ 12,894,000

Note 3 - Fair Value of Financial Instruments (Details Textual)	6 Months Ended
	Jun. 30, 2020
Fair Value, Inputs, Level 2 [Member]
Average Remaining Maturity of Investment (Year)	2 months 12 days

Note 3 - Fair Value of Financial Instruments - Fair Value of Financial Instruments (Details) - Fair Value, Recurring [Member] - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Cash equivalents:
Available-for-sale-securities	$ 12,894	$ 7,605
Total assets at fair value	26,991	13,916
Marketable investments:
Available-for-sale-securities	12,894	7,605
Total assets at fair value	26,991	13,916
Fair Value, Inputs, Level 1 [Member]
Cash equivalents:
Available-for-sale-securities	3,198	4,114
Total assets at fair value	17,295	10,425
Marketable investments:
Available-for-sale-securities	3,198	4,114
Total assets at fair value	17,295	10,425
Fair Value, Inputs, Level 2 [Member]
Cash equivalents:
Available-for-sale-securities	9,696	3,491
Total assets at fair value	9,696	3,491
Marketable investments:
Available-for-sale-securities	9,696	3,491
Total assets at fair value	9,696	3,491
Money Market Funds [Member]
Cash equivalents:
Cash Equivalents	14,097	6,311
Money Market Funds [Member] \| Fair Value, Inputs, Level 1 [Member]
Cash equivalents:
Cash Equivalents	14,097	$ 6,311
Money Market Funds [Member] \| Fair Value, Inputs, Level 2 [Member]
Cash equivalents:
Cash Equivalents	$ 0

Note 4 - Balance Sheet Details (Details Textual) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2018	Mar. 31, 2020	Dec. 31, 2019	Mar. 31, 2019
Capitalized Computer Software, Impairments			$ 805	$ 0
Standard Product Warranty Accrual, Ending Balance	$ 3,155	$ 4,832	3,155	4,832	$ 4,668	$ 3,398	$ 4,401	$ 4,064
Standard Product Warranty Accrual, Decrease for Payments	1,343	$ 1,940	3,206	$ 3,988
Product Remediation Liability [Member]
Standard and Extended Product Warranty Accrual, Increase for Warranties Issued, Total					$ 5,000
Standard Product Warranty Accrual, Ending Balance	500		500				500
Extended Product Warranty Accrual, Ending Balance	1,700		1,700				$ 2,100
Extended Product Warranty Accrual, Decrease for Payments			400
Standard Product Warranty Accrual, Decrease for Payments			$ 0
General and Administrative Expense [Member]
Capitalized Computer Software, Impairments	$ 800

Note 4 - Balance Sheet Details - Inventories (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Raw materials	$ 17,678	$ 17,935
Work in process	2,175	2,016
Finished goods	11,387	13,970
Total	$ 31,240	$ 33,921

Note 4 - Balance Sheet Details - Accrued Liabilities (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Accrued payroll and related expenses	$ 7,880	$ 14,341
Sales and marketing accruals	1,289	2,527
Warranty liability (see Note 5)	3,155	4,401
Sales tax	2,619	3,922
Other	5,480	5,116
Total	$ 20,423	$ 30,307

Note 5 - Warranty and Extended Service Contract (Details Textual) - USD ($) $ in Millions	3 Months Ended	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2020
Extended Service Contract Cost [Member]
Extended Product Warranty Accrual, Decrease for Payments	$ 0.1	$ 0.3

Note 5 - Warranty and Extended Service Contract - Summary of Warranties (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Balance	$ 3,398	$ 4,064	$ 4,401	$ 4,668
Add: Accruals for warranties issued during the period	1,100	2,708	1,960	4,152
Less: Settlements made during the period	(1,343)	(1,940)	(3,206)	(3,988)
Balance	$ 3,155	$ 4,832	$ 3,155	$ 4,832

Note 6 - Deferred Revenue (Details Textual) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Revenue, Remaining Performance Obligation, Percentage	80.00%		80.00%
Revenue, Remaining Performance Obligation, Amount	$ 11.8		$ 11.8
Deferred Revenue Costs Incurred	$ 2.3	$ 2.2	$ 3.5	$ 4.2

Note 6 - Deferred Revenue - Summary of Deferred Service Contract Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Balance	$ 12,969	$ 12,475	$ 14,222	$ 11,855
Add: Payments Received	2,356	5,309	5,582	9,451
Less: Revenue	(3,546)	(3,925)	(8,025)	(7,447)
Balance	$ 11,779	$ 13,859	$ 11,779	$ 13,859

Note 7 - Revenue (Details Textual) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
Note 7 - Revenue (Details Textual) - USD ($) $ in Millions	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019
Selling and Marketing Expense [Member]
Capitalized Contract Cost, Amortization	$ 0.7	$ 0.7	$ 1.4	$ 1.4
Other Assets [Member]
Capitalized Contract Cost, Net, Total	3.7		3.7		$ 4.6
Loyalty [Member]
Contract with Customer, Liability, Total	$ 0.2		$ 0.2		$ 0.2
Transferred over Time [Member]
Revenue from Contract with Customer, Including Assessed Tax, Percent of Total Revenues			18.00%	13.00%

Note 8 - Stockholders' Equity and Stock-based Compensation Expense (Details Textual) - USD ($) $ / shares in Units, $ in Thousands			1 Months Ended	3 Months Ended		6 Months Ended
	Apr. 21, 2020	Apr. 01, 2020	Jun. 30, 2020	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019
Common Stock, Par or Stated Value Per Share (in dollars per share)			$ 0.001	$ 0.001		$ 0.001		$ 0.001
Proceeds from Issuance of Common Stock						$ 28,799	$ 0
Payments of Stock Issuance Costs				$ 2,303		$ 2,303
Share-based Compensation Arrangement by Share-based Payment Award, Number of Additional Shares Authorized (in shares)						600,000
Share-based Payment Arrangement, Expense				4,095	$ 2,519	$ 6,075	$ 3,826
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total			$ 15,500	$ 15,500		$ 15,500
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)						2 years 7 months 6 days
Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)				0		71,678
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)				53,819		421,417
The Amended and Restated 2019 Equity Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Additional Shares Authorized (in shares)			600,000
The 2019 Management Bonus Program [Member]
Stock Issued During Period, Shares, Issued for Bonuses (in shares)		209,981
Share-based Payment Arrangement, Expense		$ 2,600
Two Thousand Nineteen Equity Incentive Plan [Member] \| Performance Shares [Member] \| Tranche 2020 [Member] \| Chief Executive Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage						25.00%
Two Thousand Nineteen Equity Incentive Plan [Member] \| Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)						4 years
2004 Employee Stock Purchase Plan [Member]
Stock Issued During Period, Shares, Employee Stock Ownership Plan (in shares)				207,544		470,104
Underwritten Public Offering [Member]
Stock Issued During Period, Shares, New Issues (in shares)	2,742,750
Common Stock, Par or Stated Value Per Share (in dollars per share)	$ 0.001
Shares Issued, Price Per Share (in dollars per share)	$ 10.50
Proceeds from Issuance of Common Stock	$ 26,500
Payments of Stock Issuance Costs	$ 2,100
Underwritten Public Offering [Member] \| Underwriter [Member]
Stock Issued During Period, Shares, New Issues (in shares)	357,750

Note 8 - Stockholders' Equity and Stock-based Compensation Expense - Activity Under the 2004 Equity Incentive Plan (Details)	6 Months Ended
	Jun. 30, 2020 $ / shares shares
Balance, shares available for grant (in shares)	761,705
Balance, stock options outstanding (in shares)	295,699
Balance, weighted-average exercise price (in dollars per share) \| $ / shares	$ 25.52
Additional shares reserved (in shares)	600,000
Stock awards granted, shares available for grant (in shares)	(707,555)
Options exercised, stock options outstanding (in shares)	(46,128)
Options exercised, weighted-average exercise price (in dollars per share) \| $ / shares	$ 4.85
Options canceled, shares available for grant (in shares)	44,177
Options canceled, stock options outstanding (in shares)	(44,177)
Options canceled, weighted-average exercise price (in dollars per share) \| $ / shares	$ 39.07
Stock awards canceled (in shares)	364,555
Balance, shares available for grant (in shares)	1,062,882
Balance, stock options outstanding (in shares)	205,394
Balance, weighted-average exercise price (in dollars per share) \| $ / shares	$ 26.33

Note 8 - Stockholders' Equity and Stock-based Compensation Expense - Stock-based Compensation Expense by Department (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Allocated Share Based Compensation Expense	$ 4,095	$ 2,519	$ 6,075	$ 3,826
Cost of Sales [Member]
Allocated Share Based Compensation Expense	743	404	1,033	673
Selling and Marketing Expense [Member]
Allocated Share Based Compensation Expense	1,251	997	1,970	1,715
Research and Development Expense [Member]
Allocated Share Based Compensation Expense	769	370	1,090	633
General and Administrative Expense [Member]
Allocated Share Based Compensation Expense	$ 1,332	$ 748	$ 1,982	$ 805

Note 9 - Net Loss Per Share - Net Loss Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Net income (loss)	$ (11,394)	$ 588	$ (23,808)	$ (7,632)
Basic (in shares)	17,055	14,086	15,744	14,051
Dilutive effect of incremental shares and share equivalents (in shares)	0	270	0	0
Weighted average shares of common stock outstanding used in computing net loss per share, diluted (in shares)	17,055	14,356	15,744	14,051
Net income (loss) per share, basic and diluted (in dollars per share)	$ (0.67)	$ 0.04	$ (1.51)	$ (0.54)

- Definition

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

+ References

+ Details

Note 9 - Net Loss Per Share - Antidilutive Securities Excluded From Computation of Earnings Per Share (Details) - shares shares in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Antidilutive Securities (in shares)	1,163	370	1,192	1,182
Share-based Payment Arrangement, Option [Member]
Antidilutive Securities (in shares)	231	192	253	466
Restricted Stock Units (RSUs) [Member]
Antidilutive Securities (in shares)	803	178	736	460
Performance Shares [Member]
Antidilutive Securities (in shares)	71	0	145	162
ESPP [Member]
Antidilutive Securities (in shares)	58	0	58	94

Note 10 - Income Taxes (Details Textual) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Income Tax Expense (Benefit), Total	$ 466	$ (243)	$ 543	$ (128)

- Definition

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

+ References + Details

Note 11 - Leases (Details Textual)	6 Months Ended
Note 11 - Leases (Details Textual)	Jun. 30, 2020
Minimum [Member]
Lessee, Leases, Remaining Term (Year)	1 year
Maximum [Member]
Lessee, Leases, Remaining Term (Year)	10 years
Lessee, Lease, Renewal Term (Year)	5 years

Note 11 - Leases - Financial Statement Information (Details) - USD ($)
$ in Thousands

3 Months Ended

6 Months Ended

Jun. 30, 2020

Jun. 30, 2019

Dec. 31, 2019

Right-of-use assets

$ 7,577

$ 7,702

Total leased assets

8,284

Operating lease liabilities, current

1,526

2,800

Operating lease liabilities, non-current

6,262

$ 5,112

Present value of lease liabilities

7,788

Finance lease liabilities, current

^[1]

501

Finance lease liabilities, non-current

345

Present value of lease liabilities

846

Finance lease cost

277

425

Finance lease cost

Operating lease cost

728

1,456

Operating cash flow

Financing cash flow

380

$ 342

Operating cash flow

1,454

Operating Lease Assets [Member]

Right-of-use assets

7,577

Operating Lease Liabilities [Member]

Operating lease liabilities, current

1,526

Property and Equipment, Net [Member]

Finance lease

^[2]

707

Operating Lease Liabilities, Net of Current Portion [Member]

Operating lease liabilities, non-current

$ 6,262

[1]	Finance lease liabilities included in Accrued liabilities
[2]	Finance lease assets included in Property and equipment, net.

Note 11 - Leases - Maturities of Operating Lease Liabilities (Details) $ in Thousands	Jun. 30, 2020 USD ($)
Present value of lease liabilities	$ 7,788
Facility Operating Leases [Member]
Remainder	1,439
2021	2,959
2022	2,988
2023	706
2024 and thereafter	106
Total lease payments	8,198
Less: imputed interest	(410)
Present value of lease liabilities	$ 7,788

Note 11 - Leases - Maturities of Finance Leases Liabilities (Details) $ in Thousands	Jun. 30, 2020 USD ($)
Present value of lease liabilities	$ 846
Vehicle Finance Leases [Member]
Remainder	249
2021	395
2022	253
2023	11
Total lease payments	908
Less: imputed interest	(62)
Present value of lease liabilities	$ 846

Note 11 - Leases - Lease Information (Details)	Jun. 30, 2020
Operating leases (Year)	2 years 8 months 12 days
Finance leases (Year)	2 years 6 months
Operating leases	2.20%
Finance leases	5.60%

Note 12 - Contingencies (Details Textual) - USD ($) $ in Thousands	3 Months Ended
	Jun. 30, 2020	Dec. 31, 2019
Estimated Litigation Liability	$ 0	$ 0
Former Executive VP and CFO [Member]
Loss Contingency, Damages Paid, Value	$ 400
Stock Issued During Period, Shares, Litigation Settlement (in shares)	15,408

Note 13 - Debt (Details Textual) $ in Thousands	Apr. 22, 2020 USD ($)	Mar. 11, 2019 USD ($)	Jun. 30, 2020 USD ($)	Mar. 19, 2020 USD ($)	Nov. 02, 2018 USD ($)	May 30, 2018 USD ($)
Proceeds from Paycheck Protection Program Under CARES Act	$ 7,100
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
Debt Instrument, Covenant, Minimum Cash, Cash Equivalents, and Marketable Securities Balance				$ 15,000
Long-term Line of Credit, Total			$ 0

Note 14 - Segment Reporting (Details Textual)	6 Months Ended
Note 14 - Segment Reporting (Details Textual)	Jun. 30, 2020
Number of Operating Segments	1

Note 14 - Segment Reporting - Summary of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Revenue	$ 26,369	$ 47,774	$ 58,608	$ 83,800
Products Excluding Consumables and Skincare [Member]
Revenue	15,541	37,539	36,500	64,748
Hand Piece Refills [Member]
Revenue	1,426	2,654	3,959	4,599
Skincare [Member]
Revenue	4,778	1,775	7,677	3,383
Product [Member]
Revenue	21,745	41,968	48,136	72,730
Service [Member]
Revenue	4,624	5,806	10,472	11,070
UNITED STATES
Revenue	10,915	28,147	24,699	48,547
JAPAN
Revenue	8,517	5,337	15,679	10,631
Asia, Excluding Japan [Member]
Revenue	1,846	4,547	5,075	7,642
Europe [Member]
Revenue	1,325	2,504	4,141	5,240
Rest of World [Member]
Revenue	$ 3,766	$ 7,239	$ 9,014	$ 11,740

Note 15 - Subsequent Events (Details Textual) - Subsequent Event [Member] $ in Millions	Jul. 09, 2020 USD ($)
Headquarters Office Lease Amendment [Member]
Lessee, Operating Lease, Abatement Period (Month)	4 months
Operating Lease, Monthly Base Rent, Amount	$ 0.2
Operating Lease, Monthly Base Rent, Annual Increase, Percent	3.50%
Revolving Credit Facility [Member] \| Loan and Security Agreement [Member]
Debt Instrument, Term (Year)	4 years
Line of Credit Facility, Maximum Borrowing Capacity	$ 30.0
Line of Credit Facility, Maximum Borrowing Capacity if Liquidity Ratios Not Met, Percentage of Accounts Receivable	80.00%