One Stop Systems (OSS) 10-K25 Mar 212020 FY Annual reportFinancial data

Company Profile

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
Document and Entity Information - USD ($)	Dec. 31, 2020	Mar. 15, 2021	Jun. 30, 2020
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2020
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	FY
Trading Symbol	OSS
Entity Registrant Name	One Stop Systems, Inc.
Entity Central Index Key	0001394056
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Interactive Data Current	Yes
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Well-known Seasoned Issuer	No
Entity Public Float			$ 22,794,553
Entity Common Stock, Shares Outstanding		18,409,318
Entity Shell Company	false
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
ICFR Auditor Attestation Flag	false
Title of 12(b) Security	Common Stock, par value $0.0001 per share
Security Exchange Name	NASDAQ
Entity File Number	001-38371
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	33-0885351
Entity Address, Address Line One	2235 Enterprise Street #110
Entity Address, City or Town	Escondido
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	92029
City Area Code	760
Local Phone Number	745-9883
Document Annual Report	true
Document Transition Report	false
Documents Incorporated by Reference	DOCUMENTS INCORPORATED BY REFERENCE: None

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Current assets
Cash and cash equivalents	$ 6,316,921	$ 5,185,321
Accounts receivable, net	7,458,383	11,667,157
Inventories, net	9,647,504	7,369,356
Prepaid expenses and other current assets	655,708	453,938
Total current assets	24,078,516	24,675,772
Property and equipment, net	3,487,178	3,568,564
Deposits and other	81,709	47,146
Deferred tax assets, net	3,698,593	3,019,823
Goodwill	7,120,510	7,120,510
Intangible assets, net	662,257	1,346,192
Total Assets	39,128,763	39,778,007
Current liabilities
Accounts payable	976,420	4,115,977
Accrued expenses and other liabilities	3,481,444	4,607,432
Current portion of notes payable, net of debt discount of $2,047 and $7,019, respectively (Note 8)	1,365,204	1,377,751
Current portion of related-party notes payable, net of debt discount of $6,726 and $23,060, respectively (Note 8)	199,943	561,441
Current portion of senior secured convertible note, net of debt discounts of $256,242 (Note 8)	1,789,212
Total current liabilities	7,812,223	10,662,601
Notes payable, net of current portion and debt discount of $0 and $2,047, respectively (Note 8)		149,301
Related-party notes payable, net of current portion and debt discount of $0 and $6,726, respectively (Note 8)		199,943
Senior secured convertible note, net of current portion and debt discounts of $14,107 (Note 8)	531,347
Paycheck protection program note payable (Note 8)	1,499,360
Total liabilities	9,842,930	11,011,845
Commitments and contingencies (Note 11)
Stockholders’ equity
Common stock, $.0001 par value; 50,000,000 shares authorized; 16,684,424 and 16,121,747 shares issued and outstanding, respectively	1,668	1,612
Additional paid-in capital	30,758,354	30,537,015
Noncontrolling interest		500
Accumulated other comprehensive income (loss)	287,547	(17,773)
Accumulated deficit	(1,761,736)	(1,755,192)
Total stockholders’ equity	29,285,833	28,766,162
Total liabilities and stockholders' equity	$ 39,128,763	$ 39,778,007

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Debt discount on notes payable, current	$ 133,511
Debt discount on senior secured convertible note, current	256,242
Debt discount on notes payable, noncurrent	6,867
Debt discount on senior secured convertible note, noncurrent	$ 14,107
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	50,000,000	50,000,000
Common stock, shares issued	16,684,424	16,121,747
Common stock, shares outstanding	16,684,424	16,121,747
Notes Payable
Debt discount on notes payable, current	$ 2,047	$ 7,019
Debt discount on notes payable, noncurrent	0	2,047
Related Parties
Debt discount on notes payable, current	6,726	23,060
Debt discount on notes payable, noncurrent	$ 0	$ 6,726

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Income Statement [Abstract]
Revenue	$ 51,895,388	$ 58,308,019
Cost of revenue	35,460,774	38,905,756
Gross profit	16,434,614	19,402,263
Operating expenses:
General and administrative	8,418,358	8,501,572
Impairment of goodwill	0	1,697,394
Marketing and selling	4,120,778	5,138,762
Research and development	4,319,759	4,843,554
Total operating expenses	16,858,895	20,181,282
Income (loss) from operations	(424,281)	(779,019)
Other (expense) income:
Interest income	418,379	151,113
Interest expense	(550,774)	(165,560)
Other (expense) income, net	(53,612)	130,381
Total other (expense) income, net	(186,007)	115,934
Loss before income taxes	(610,288)	(663,085)
(Benefit) provision for income taxes	(603,744)	237,252
Net loss	$ (6,544)	$ (900,337)
Net loss per share:
Basic	$ 0	$ (0.06)
Diluted	$ 0	$ (0.06)
Weighted average common shares outstanding:
Basic	16,512,203	15,148,613
Diluted	16,512,203	15,148,613

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Statement Of Income And Comprehensive Income [Abstract]
Net loss	$ (6,544)	$ (900,337)
Other comprehensive income (loss):
Reclassification adjustment from unrealized to realized gain		(19,999)
Currency translation adjustment, net	305,320	(72,819)
Unrealized gain on forward contracts		53,904
Total other comprehensive income (loss)	305,320	(38,914)
Comprehensive income (loss)	$ 298,776	$ (939,251)

CONSOLIDATED STATEMENTS OF STOC

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY - USD ($)	Total	Common Stock	Additional Paid-in Capital	Noncontrolling Interest	Accumulated Other Comprehensive Income (Loss)	Accumulated Deficit
Balance at Dec. 31, 2018	$ 26,572,322	$ 1,422	$ 27,424,113	$ 500	$ 1,142	$ (854,855)
Balance, Shares at Dec. 31, 2018		14,216,328
Stock-based compensation	649,469		649,469
Exercise of stock options, RSU's and warrants	47,334	$ 35	47,299
Exercise of stock options, RSU's and warrants, Shares		350,587
Relative fair value of warrants issued with notes payable and notes payable to related parties	60,158		60,158
Taxes paid on net issuance of employee stock options	(132,017)		(132,017)
Proceeds from issuance of stock, net of issuance costs	2,488,148	$ 155	2,487,993
Proceeds from issuance of stock, net of issuance costs, Shares		1,554,832
Currency translation adjustment	(72,819)				(72,819)
Gain on forward contract	53,904				53,904
Net loss	(900,337)					(900,337)
Balance at Dec. 31, 2019	28,766,162	$ 1,612	30,537,015	500	(17,773)	(1,755,192)
Balance, Shares at Dec. 31, 2019		16,121,747
Stock-based compensation	724,378		724,378
Exercise of stock options, RSU's and warrants	181,892	$ 56	181,836
Exercise of stock options, RSU's and warrants, Shares		562,677
Return of capital upon dissolution of SkyScale	(500)			$ (500)
Taxes paid on net issuance of employee stock options	(684,875)		(684,875)
Currency translation adjustment	305,320				305,320
Net loss	(6,544)					(6,544)
Balance at Dec. 31, 2020	$ 29,285,833	$ 1,668	$ 30,758,354		$ 287,547	$ (1,761,736)
Balance, Shares at Dec. 31, 2020		16,684,424

CONSOLIDATED STATEMENTS OF ST_2

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (Parenthetical)	12 Months Ended
	Dec. 31, 2019USD ($)
Statement Of Stockholders Equity [Abstract]
Proceed from issuance of stock, issuance costs	$ 212,566

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Cash flows from operating activities:
Net loss	$ (6,544)	$ (900,337)
Adjustments to reconcile net loss to net cash (used in) provided by operating activities:
Deferred benefit for income taxes	(663,772)	(112,740)
Loss (gain) on disposal of property and equipment	11,586	(1,785)
Provision for bad debt, net	18,141	702
Impairment of goodwill	0	1,697,394
Warranty reserves	(28,031)	14,348
Amortization of deferred gain	(53,838)	(28,555)
Depreciation	922,597	671,223
Amortization	683,935	984,065
Inventory reserves	623,159	301,302
Amortization of debt discount	376,004	21,303
Stock-based compensation expense	724,378	649,469
Changes in operating assets and liabilities:
Accounts receivable	4,286,294	(1,165,596)
Inventories	(2,630,149)	(1,008,980)
Prepaid expenses and other current assets	(246,310)	211,325
Accounts payable	(3,148,762)	424,567
Accrued expenses and other liabilities	(1,118,861)	617,163
Net cash (used in) provided by operating activities	(250,173)	2,374,868
Cash flows from investing activities:
Purchases of property and equipment, including capitalization of labor costs for test equipment and ERP	(820,336)	(2,386,227)
Proceeds from sales of property and equipment	1,542	1,050
Net cash used in investing activities	(818,794)	(2,385,177)
Cash flows from financing activities:
Proceeds from exercise of stock options and warrants	181,892	47,334
Payment of payroll taxes on net issuance of employee stock options	(684,875)	(132,017)
Proceeds from issuance of common stock		2,700,714
Stock issuance costs		(212,566)
Net repayments on bank lines of credit	(99,410)	(513,590)
Borrowings from related-party notes payable		1,150,000
Borrowings from notes payable		350,000
Repayments of related-party notes payable	(584,502)	(410,931)
Repayments of notes payable	(177,866)	(56,843)
Proceeds from senior secured convertible note, net	2,383,726
Repayments of senior secured convertible note	(409,090)
Proceeds from paycheck protection program (PPP) note payable	1,499,360
Net cash provided by financing activities	2,109,235	2,922,101
Net change in cash and cash equivalents	1,040,268	2,911,792
Effect of exchange rates on cash	91,332	1,273
Cash and cash equivalents, beginning of year	5,185,321	2,272,256
Cash and cash equivalents, end of year	6,316,921	5,185,321
Supplemental disclosure of cash flow information:
Cash paid during the year for interest	301,214	129,547
Cash paid during the year for income taxes	344,184	8,780
Supplemental disclosure of non-cash transactions:
Original issue discount on senior secured convertible note	300,000
Reclassification of inventories to property and equipment	$ 164,856	106,502
Forward foreign currency contracts		53,904
Relative fair value of warrants issued in connection with notes and related-party notes payable		$ 60,158

The Company and Basis of Presen

The Company and Basis of Presentation	12 Months Ended
The Company and Basis of Presentation	Dec. 31, 2020
Organization Consolidation And Presentation Of Financial Statements [Abstract]
The Company and Basis of Presentation	NOTE 1 – THE COMPANY AND BASIS OF PRESENTATION Nature of Operations One Stop Systems, Inc. (“we,” “our,” “OSS,” or the “Company”) was originally incorporated as a California corporation in 1999 after initially being formed as a California limited liability company in 1998. On December 14, 2017, the Company was reincorporated as a Delaware corporation in connection with its initial public offering. The Company designs, manufactures, and markets industrial grade computer systems and components that are based on industry standard computer architectures. The Company markets its products to manufacturers of automated equipment used for media and entertainment, medical, industrial and military applications. During the year ended December 31, 2015, the Company formed a wholly-owned subsidiary in Germany, One Stop Systems, GmbH (“OSS GmbH”). During July 2016, the Company acquired Mission Technologies Group, Inc. (“Magma”) and its operations. In April 2017, the Company and a related entity formed a joint venture named SkyScale, LLC in the State of California (“SkyScale”). In accordance with the Contribution Agreement, each member contributed $750,000 and received a 50% interest in the joint venture. The purpose of SkyScale was to engage in the business of providing high performance computing capabilities as cloud services. As a result of changes in the competitive landscape and downward pressure on pricing from large competitors, the members of the SkyScale joint venture agreement agreed to dissolve SkyScale and ceased operations as of December 31, 2018. On August 31, 2018, the Company acquired Concept Development Inc. (“CDI”) located in Irvine, California. CDI specializes in the design and manufacture of custom high-performance computing systems for airborne in-flight entertainment and networking systems. CDI has been fully integrated into the core operations of OSS as of June 1, 2020. On October 31, 2018, OSS GmbH acquired 100% of the outstanding stock of Bressner Technology GmbH, a Germany limited liability company located near Munich, Germany (“Bressner”). Bressner provides standard and customized servers, panel PCs, and PCIe expansion systems. Bressner also provides manufacturing, test, sales and marketing services for customers throughout Europe. Liquidity, Going Concern Considerations and Management Plans Given our recurring operating losses, the Company’s primary sources of liquidity have been provided by (i) the Company’s February 2018 initial public offering (net proceeds were approximately $16,100,000); (ii) March 2019 notes payable from members of the Board of Directors and others of $1,500,000; (iii) the July 2019 sale of 1,554,546 shares of the Company’s common stock for net cash proceeds of $2,488,148; (iv) the April 24, 2020 sale of $3,000,000 of Senior Secured Convertible Promissory Notes issued at a 10% original issue discount and (v) receipt of approximately $1,500,000 on April 28, 2020 of government loan proceeds under the Paycheck Protection Program, and (vi) a receipt of approximately $9,250,000 on March 3, 2021 in a registered direct offering. As of December 31, 2020, the Company’s cash and cash equivalents were $6,316,921 and working capital was $16,266,293. Cash and cash equivalents held by Bressner totaled $1,062,818 (USD) at December 31, 2020. Bressner’s debt covenants do not permit the use of these funds by its parent company. During the year ended December 31, 2020, the Company experienced an operating loss of $424,281, with cash used in operating activities of $250,173. Our largest customer, engaged in the media and entertainment industry, is having significant financial hardships attributable to the COVID-19 pandemic with aged outstanding accounts receivables. The Company has formulated a plan whereby extended payment terms have been made available, and our customer is presently honoring those terms. The Company’s revenue growth during the year has slowed due to the effects of COVID-19. However, resulting from a reduction in force and strict cost containment, the Company has been able to mitigate the effects, to some degree, of the reduced revenue attributable to the economic impact of COVID-19. In March 2020, the World Health Organization declared the outbreak of COVID-19, a global pandemic and the United States federal government declared it a national emergency. COVID-19 continues to impact worldwide economic activity. A public health pandemic, including COVID-19, poses the risk that we or our employees, contractors, customers, suppliers, and other partners may be prevented from conducting business activities for an indefinite period of time, including due to shutdowns that may be requested or mandated by governmental authorities. More generally, COVID-19 raises the possibility of an extended global economic downturn, which could affect demand for our products and services and impact our results and financial condition even after the pandemic is contained and remediation/restriction measures are lifted. For example, we may be unable to collect receivables from customers that are significantly impacted by COVID-19. Also, a decrease in orders in a given period could negatively affect our revenues in future periods. COVID-19 may also have the effect of heightening many of the other risks described in the “Risk Factors” section of our Annual Report on this Form 10-K, including risks associated with our customers and supply chain. We will continue to evaluate the nature and extent of the impact of COVID-19 to our business. Presently, it is clear the global economy has been negatively impacted by COVID-19, and demand for some of our products and services have been reduced due to uncertainty and the economic impact of COVID-19. For example, customers in certain of the industries most impacted by COVID-19, have requested, and we expect will continue to request, relief to existing contracts or payment obligations, and the impact of those is uncertain. Furthermore, some customers are delaying payments owed to the Company while they address immediate financial crises in their operations due to COVID-19. In particular, in the media and entertainment industry, demand for the use of outdoor media equipment has been impacted due to restrictions on public gatherings. Until such restrictions improve, we expect that demand for certain of our clients’ products and services will be limited, and may not return to prior levels, and thus, may impact our financial results and operations. Specifically, our business has also begun to be negatively affected by a range of external factors related to COVID-19 that are not within our control. For example, numerous measures have been implemented by governmental authorities across the globe to contain the virus, including travel bans and restrictions, quarantines, shelter-in-place orders, restrictions and limitations of public gatherings, and business limitations and shutdowns. Many of our customers’ businesses have been severely impacted by these measures and some have been required to reduce employee headcount as a result. If a significant number of our customers are unable to continue as a going concern, this would have an adverse impact on our business and financial condition. Though management has been proactively managing through the current known impacts, if the situation further deteriorates or the outbreak results in further restriction on supply and demand factors, our cash flows, financial position and operating results for fiscal year 2020 and beyond will be negatively impacted. Neither the length of time nor the magnitude of the negative impacts can be presently determined. The longer the COVID-19 pandemic persists, the greater the potential for significant adverse impact to our business operations. Quarantines, travel restrictions, prohibitions on non-essential gatherings, shelter-in-place orders and other similar directives and policies intended to reduce the spread of the disease, may reduce our productivity and that of the third parties on which we rely and may disrupt and delay many aspects of our business. The Company is complying with state mandated requirements for safety in the workplace to ensure the health, safety and welling-being of our employees. These measures included personal protective equipment, social distancing, cleanliness of the facilities and daily monitoring of the health of employees in our facilities. We have not developed a specific and comprehensive contingency plan designed to address the challenges and risks presented by the COVID-19 pandemic and, even if and when we do develop such a plan, there can be no assurance that such plan will be effective in mitigating the potential adverse effects on our business, financial condition and results of operations. Management’s plans with respect to the above is to continue its efforts towards responding to the changing economic landscape attributable to COVID-19, to continue to reduce costs, conserve cash, strengthen margins, and improve company-wide execution. Specific actions already implemented by management include a reduction in force, a limited freeze on hiring, reduced work week, minimizing overtime, travel and entertainment, and contractor costs. On April 7, 2020, the Company implemented a cost reduction plan which included the termination of certain employees and elimination of certain costs. Savings from this effort are estimated to be $2.5 million on an annual basis. While management expects these actions to result in prospective cost reductions, management is also committed to securing debt and/or equity financing to ensure that liquidity will be sufficient to meet the Company’s cash requirements through at least a period of the next twelve months. Management believes potential sources of liquidity include at least the following: ▪ In May 2019, the Company filed a Form S-3 prospectus with the Securities and Exchange Commission which became effective on June 19, 2019, and allows the Company to offer up to $100,000,000 aggregate dollar amount of shares of its common stock, preferred stock, debt securities, warrants to purchase its common stock, preferred stock or debt securities, subscription rights to purchase its common stock, preferred stock or debt securities and\or units consisting of some or all of these securities, in any combination, together or separately, in one of more offerings, in amounts, at prices and on the terms that the Company will determine at the time of the offering and which will be set forth in a prospectus supplement and any related free writing prospectus. ▪ On April 24, 2020, the Company completed a $6.0 million debt financing on a non-interest bearing convertible note with a 10% original issue discount. The first tranche of $3.0 million was received on April 27, 2020, with an additional $3.0 million available seven months from the date of closing at the option of the Company conditioned upon meeting certain requirements which have been satisfied. The note is repayable in twenty-two installments beginning three months after closing in cash or shares of the Company’s common stock. ▪ On March 1, 2021, the Company entered into a definitive agreement with an institutional investor for the purchase and sale of 1,497,006 shares of common stock at a purchase price of $6.68 in a registered direct offering priced At-The-Market under Nasdaq rules. Total estimated proceeds are $9,250,000 after commissions and offering costs (see Note 16). As a result of management’s cost reduction plans, the Company’s sources of liquidity and management’s most recent cash flow forecasts, management believes that the Company has sufficient liquidity to satisfy its anticipated cash requirements for at least the next twelve months. However, there can be no assurance that management’s cost reduction efforts will be effective, the forecasted cash flows will be achieved, or that external sources of financing, including the issuance of debt and/or equity securities, will be available at times and on terms acceptable to the Company, or at all. Basis of Presentation The accompanying financial statements have been prepared on an accrual basis of accounting in accordance with United States Generally Accepted Accounting Principles (“U.S. GAAP”), as set forth in the Financial Accounting Standards Board’s (“FASB”) Accounting Standards Codification (“ASC”). Principles of Consolidation The accompanying consolidated financial statements include the accounts of OSS, which include the acquisition of Concept Development Inc., its wholly-owned subsidiary, OSS GmbH, which also includes the acquisition of Bressner Technology GmbH. Intercompany balances and transactions have been eliminated in consolidation.

Significant Accounting Policies

Significant Accounting Policies	12 Months Ended
Significant Accounting Policies	Dec. 31, 2020
Accounting Policies [Abstract]
Significant Accounting Policies	NOTE 2 – SIGNIFICANT ACCOUNTING POLICIES Use of Estimates The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses, and disclosures of contingent assets, liabilities, and expenses at the date of the consolidated financial statements and during the reporting period. Significant estimates made by management include, among others, the fair value of acquired net assets of CDI in August 2018 with reevaluation in April 2019, and Bressner Technology GmbH in October 2018, the allowance for doubtful accounts, fair value of stock options, recoverability of inventories and long-lived assets, and realizability of deferred tax assets. Actual results could differ from those estimates. Concentration Risks At times, deposits held with financial institutions may exceed the amount of insurance provided by the Federal Deposit Insurance Corporation (“FDIC”) and Securities Investor Protection Corporation (“SIPC”), of which both provide basic deposit coverage with limits up to $250,000 per owner. As of December 31, 2020, the Company had $4,816,433 in excess of the insurance limits. The Company has not experienced any such losses in these accounts. In Germany, the deposit insurance is €100,000 per bank, per customer. Bressner has funds on deposit in both Euro and U.S. dollar denominations of €669,160 (US$818,256) with banks in excess of the insurance limits. In the years ended December 31, 2020 and December 31, 2019, approximately 24%, and 41%, respectively, of net sales represent customers which are each greater than 10% of our consolidated annual revenue. This concentration is with two customers, disguise and Raytheon. As of December 31, 2020 and 2019, approximately 64% and 72%, respectively, of net trade accounts receivables represent customer balances which are each greater than 10% of our consolidated trade accounts receivable balance. As a result of the recent worldwide economic impact attributable to COVID-19, disguise has been experiencing a slowdown in its business as the entertainment and media markets have been required to scale back or cancel large group gatherings. As a result, during the year, we experienced delays in receipt of scheduled payments and agreed to requests during the year for a modified payment schedule. Disguise has systematically paid down their outstanding balance and, as of March 2021, is current on their payments and outstanding balances are in accordance with pre-established credit policies and limits. The Company made purchases from a certain supplier which represented greater than 10% of the Company’s vendor purchases on an annual basis. This vendor represented approximately 18.3% and 11.0% of purchases for the years ended December 31, 2020, and 2019, respectively. Cash and Cash Equivalents Cash and cash equivalents consist of cash on deposit and money market accounts. The Company considers all highly liquid temporary cash investments with an initial maturity of three months or less when acquired to be cash equivalents. Management believes that the carrying amounts of cash equivalents approximate their fair value because of the short maturity period. Accounts Receivable Accounts receivable are presented at net realizable value. This value includes an appropriate allowance for estimated uncollectible accounts to reflect any loss anticipated on the trade accounts receivable and unbilled receivables. Unbilled receivables include cost and gross profit earned in excess of billings. The allowance for doubtful accounts is an estimate to cover the losses resulting from the inability of customers to make payments on their outstanding balances and unbilled receivables. In estimating the required allowance, management considers the overall quality and aging of the accounts receivable, specific customer circumstances, current economic trends, and historical experience with collections. At December 31, 2020 and 2019, the allowance for doubtful accounts is $32,120 and $14,000, respectively. Revenues earned in excess of related billings are recorded as an asset on the consolidated balance sheet as unbilled receivables. Unbilled receivables as of December 31, 2020 and 2019 were $106 and $25,432, respectively. Inventories Inventories are valued at the lower of cost or net realizable value. The Company uses the average cost method for purposes of determining cost, which approximates the first-in, first-out method. The Company establishes reserves on its inventories to write-down the carrying value of its estimated obsolete or excess inventories to estimated net realizable value based upon observations of historical usage and assumptions about future demand and market conditions. In addition, the Company considers changes in the market value of components in determining the net realizable value of its inventory. Inventory reserves are not typically reversed until the specific inventories are sold or otherwise disposed. Actual demand, product mix and alternative usage may be lower than those that we project and this difference could have a material adverse effect on our gross margin if inventory write-downs beyond those initially recorded become necessary. Alternatively, if actual demand, product mix and alternative usage are more favorable than those we estimated at the time of such a write-down, our gross margin could be favorably impacted in future periods. Property and Equipment Property and equipment, other than leasehold improvements, are recorded at cost and depreciated using the straight-line method over the estimated useful lives of the assets, generally from two to seven years. Leasehold improvements are recorded at cost and are amortized using the straight-line method over the shorter of the remaining lease term or the estimated useful life of the related asset. Tooling and test equipment includes capitalized labor costs associated with the development of the related tooling and test equipment. Costs incurred for maintenance and repairs are expensed as incurred, and expenditures for major replacements and improvements are capitalized. Upon retirement or sale, the cost and related accumulated depreciation and amortization of disposed assets are removed from the accounts and any resulting gain or loss is included in other (expense) income, net. Goodwill Goodwill represents the excess of the purchase price paid over the fair value of the net assets acquired in business combinations. Goodwill is not amortized but is tested for impairment at least annually and when we deem that a triggering event has occurred. The Company reviews goodwill for impairment annually on December 31 st In April 2019, the Company performed an interim impairment test of goodwill, as a result of a short-fall in the actual overall financial performance of CDI as compared to plan, a recurring need for working capital, and a decrease in the Company’s stock price. As a result of this interim evaluation, the Company recorded an impairment loss to goodwill of $1,697,394, which was charged to operating expenses during the year ended December 31, 2019. Intangible Assets and Long-lived Assets We evaluate our intangible and long-lived assets for impairment when events or circumstances arise that indicate our intangible and long-lived assets may be impaired. Indicators of impairment include, but are not limited to, a significant deterioration in overall economic conditions, a decline in our market capitalization, the loss of significant business, significant decreases in funding for our contracts, or other significant adverse changes in industry or market conditions. The Company completed its qualitative assessment for impairment in December 2020 and determined that there was no impairment as of December 31, 2020. Though there were indicators of impairment attributable to the COVID-19 pandemic that directly impacted our business, as a result of management’s cost containment efforts, raising cash, minimizing working capital requirements and a focus on profitability, during the year the Company improved its financial stability and thus determined that there is no impairment of its intangible and long-lived assets. There can be no assurance; however, that market conditions will not change or demand for the Company’s products will continue, which could result in an impairment of intangible and long-lived assets in the future. Fair Value Measurements The Company uses a three-tier fair value hierarchy to classify and disclose all assets and liabilities measured at fair value on a recurring basis, as well as assets and liabilities measured at fair value on a non-recurring basis, in periods subsequent to their initial measurement. These tiers include: • Level 1, defined as quoted market prices in active markets for identical assets or liabilities; • Level 2, defined as inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices for similar assets or liabilities, quoted prices in markets that are not active, model-based valuation techniques for which all significant assumptions are observable in the market, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities; and • Level 3, defined as unobservable inputs that are not corroborated by market data. The carrying value of financial instruments including cash and cash equivalents, accounts receivable, and accounts payable and accrued expenses, and other liabilities approximate fair value due to the short-term nature of these instruments. Assets and liabilities assumed in the acquisition of the Ion software, Concept Development Inc., and Bressner Technology GmbH were recorded at fair value based upon the Company’s market assumptions which approximated carrying value (except for acquired intangible assets – Note 3) due to the short-term nature of the instruments. The carrying amounts of the Company’s notes payable and Bressner’s existing lines of credit and notes payable approximate their fair values at the stated interest rates and are reflective of the prevailing market rates. Revenue Recognition On January 1, 2019, the Company adopted the new accounting standard update ASC 606, Revenue from Contracts with Customers, which superseded nearly all existing revenue recognition guidance under GAAP, to all contracts using the modified retrospective method. The comparative information has not been restated and continues to be reported under the accounting standards in effect for those periods. The Company’s performance obligations are satisfied over time as work is performed or at a point in time. The majority of the Company’s revenue is recognized at a point in time when products ship and control is transferred to the customer. The Company determines revenue recognition through the following steps: (i) identification of the contract with a customer; (ii) identification of the performance obligations in the contract; (iii) determination of the transaction price; (iv) allocation of the transaction price to the performance obligations in the contract; and (v) recognition of revenue when, or as, a performance obligation is satisfied. The Company’s contracts are executed through a combination of written agreements along with purchase orders with all customers including certain general terms and conditions. Generally, purchase orders entail products, quantities and prices, which define the performance obligations of each party and are approved and accepted by the Company. The Company’s contracts with customers typically do not include extended payment terms. Payment terms vary by contract type and type of customer and generally range from 30 to 60 days from invoice. Additionally, taxes assessed by a governmental authority that are both imposed on and concurrent with a specific revenue-producing transaction, that are collected by the Company from a customer and deposited with the relevant government authority, are excluded from revenue. The transaction price is determined based on the consideration to which the Company will be entitled in exchange for transferring goods or services to the customer adjusted for estimated variable consideration, if any. Variable consideration may include discounts, rights of return, refunds, and other similar obligations. The Company allocates the transaction price to each distinct product and service based on its relative standalone selling price. The standalone selling price for products primarily involves the cost to produce the deliverable plus the anticipated margin and for services is estimated based on the Company’s approved list price. In the normal course of business, the Company does not accept product returns unless the items are defective as manufactured. The Company establishes provisions for estimated returns and warranties. In addition, the Company does not typically provide customers with the right to a refund and does not transact for noncash consideration. Customer agreements include one vendor managed inventory program. The Company recognizes revenue under this arrangement when all of the following criteria are met: (i) the goods have been identified separately as belonging to the customer; (ii) the goods are ready for physical shipment to the customer; (iii) the Company does not have the ability to direct the goods to another customer; and (iv) the arrangement was requested by the customer and that the customer has sufficiently explained a substantial business purpose for the arrangement. Management also considers whether the customer's custodial risks are insured and whether modifications to the Company's normal billing and credit terms were required. The Company recorded revenue from product sales that are held in vendor managed inventory under this agreement of $6,692,752 and $10,075,756 for the years ended December 31, 2020 and 2019, respectively. As of December 31, 2020 and 2019, $1,482,186 and $459,893 respectively, of product sold through those dates were held by the Company in the vendor management program. Revenues on certain fixed-price contracts where we provide engineering services, prototypes and completed products are recognized based upon milestones delivered that are provided during the period and compared to milestone goals to be provided over the entire contract. These services require that we perform significant, extensive and complex design, development, modification or implementation of our customers’ systems. Performance will often extend over long periods of time, and our right to receive future payment depends on our future performance in accordance with the agreement. If changes occur in delivery, productivity or other factors used in developing the estimates of costs or revenues, we revise our cost and revenue estimates, which may result in increases or decreases in revenues and costs, and such revisions are reflected in earnings in the period in which the revision becomes known. The Company’s operating segment revenues disaggregated by primary geographic market, which is determined based on a customer’s geographic location, for the years ended December 31, 2020 and 2019 is as follows: For the Year Ended December 31, 2020 For the Year Ended December 31, 2019 Entity: Domestic International Total Domestic International Total Customized computers and flash arrays $ 21,698,400 $ 10,611,133 $ 32,309,533 $ 19,436,784 $ 18,081,290 $ 37,518,074 In-flight entertainment & connectivity 1,123,664 216,821 1,340,485 2,030,596 506,738 2,537,334 Value-added reseller with minimal customization 92,511 18,152,859 18,245,370 473,489 17,779,122 18,252,611 $ 22,914,575 $ 28,980,813 $ 51,895,388 $ 21,940,869 $ 36,367,150 $ 58,308,019 Warranty Reserve The Company offers product warranties that extend for one or two years from the date of sale. Such warranties are considered assurance-type warranties; therefore, they would not be deemed to be a separate performance obligation under ASC 606. Such warranties require the Company to repair or replace defective product returned to the Company during the warranty period at no cost to the customer. The Company records an estimate for warranty‑related costs based on its historical and estimated future product return rates and expected repair or replacement costs (Note 7). While such costs have historically been within management’s expectations and the provisions established, unexpected changes in failure rates could have a material adverse impact on the Company, requiring additional warranty reserves and could adversely affect the Company’s gross profit and gross margins. The Company offers customers extended warranties beyond the standard one-year warranty on the product. The extended warranties are considered service-type warranties and would be considered as a separate performance obligation under ASC 606. The Company is the primary obligor and, revenue is recognized on a gross basis ratably over the term of the extended warranty. The customer can purchase extended warranties from one to five years, in the bronze, silver or gold categories. This entails hardware repair or replacement, shipping methods on how the warranties will be returned / delivered, response times and hours of operations to receive support. The amount of warranties sold for years ended December 31, 2020 and 2019 were $373,847 and $377,768, respectively. The revenue that was recognized for the warranties sold for the years ended December 31, 2020 and 2019 were $401,915 and $392,532, respectively. The Company does have recourse with some of its suppliers that offer more than a one-year guarantee on parts, but this is not standard. The few that offer greater than a year warranty, the Company may be able to recover the cost of the part from the manufacturer for the failed part. The amounts of these costs vary in a wide range, but are not material, due to the infrequency of failure. As of December 31, 2020 and 2019, deferred revenue totaled $407,768 and $394,571, respectively. The Company expects to recognize $407,768 of unearned revenue amounts from 2020 through 2024. Shipping and Handling Costs The Company's shipping and handling costs are included in cost of goods sold for all periods presented. Foreign Currency We operate primarily in the United States. Foreign sales of products and services are primarily denominated in U.S. dollars. We also conduct business outside the United States through our foreign subsidiary in Germany, where business is largely transacted in non-U.S. dollar currencies particularly the Euro, which is subject to fluctuations due to changes in foreign currency exchange rates. Accordingly, we are subject to exposure from changes in the exchange rates of local currencies. Foreign currency transaction gains and losses are recorded in other income (expense), net in the consolidated statements of operations OSS GmbH operates as an extension of OSS’ domestic operations. The functional currency of OSS GmbH is the Euro. Transactions denominated in currencies other than the functional currency are remeasured to the functional currency at the average exchange rate in effect during the period. At the end of each reporting period, monetary assets and liabilities are remeasured using exchange rates in effect at the balance sheet date. Non-monetary assets and liabilities are remeasured at historical exchange rates. Consequently, changes in the exchange rates of the currencies may impact the translation of the foreign subsidiaries’ statements of operations into U.S. dollars, which may in turn affect our consolidated statement of operations. Derivative Financial Instruments We employ derivatives to manage certain currency market risks through the use of foreign exchange forward contracts. We do not use derivatives for trading or speculative purposes. Our derivatives are designated as a hedge of a forecasted transaction or of the variability of cash flows to be received or paid related to a recognized asset or liability (cash flow hedge). We hedge a portion of the exchange risk involved in anticipation of highly probable foreign currency-denominated transactions. In anticipation of these transactions, we enter into foreign exchange contracts to provide currency at a fixed rate. As of December 31, 2020 and 2019, Bressner had no foreign exchange contract outstanding. Unrealized gains on derivatives designated as cash flow hedges are recorded at fair value as assets, and unrealized losses on derivatives designated as cash flow hedges are recorded at fair value as liabilities. For derivative instruments designated as cash flow hedges, the effective portion is reported as a component of accumulated OCI until reclassified into interest expense in the same period the hedged transaction affects earnings. The gain or loss on the ineffective portion is recognized as “Other (expense) income, net” in the consolidated statements of operations in each period. Stock-Based Compensation The Company accounts for employee and director share-based compensation in accordance with the provisions of ASC Topic 718 “Compensation – Stock Compensation” All transactions in which goods or services are the consideration received for the issuance of equity instruments to non-employees are accounted for based on the equivalent fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable on the grant date. The measurement date used to determine the estimated fair value of the equity instrument issued is the earlier of the date on which the third-party performance is complete or the date on which it is probable that performance will occur. Employee and director stock-based compensation expense recognized during the period is based on the value of the portion of stock-based payment awards that is ultimately expected to vest during the period. Given that stock-based compensation expense recognized in the accompanying consolidated statements of operations is based on awards ultimately expected to vest, it has been reduced for estimated forfeitures. The Company’s estimated average forfeiture rates are based on historical forfeiture experience and estimated future forfeitures. Compensation cost for stock awards, which include restricted stock units (“RSUs”), is measured at the fair value on the grant date and recognized as expense, net of estimated forfeitures, over the related service period. The fair value of stock awards is based on the quoted price of our common stock on the grant date. The estimated fair value of common stock option awards is calculated using the Black-Scholes option pricing model. The Black-Scholes model requires subjective assumptions regarding future stock price volatility and expected time to exercise, along with assumptions about the risk-free interest rate and expected dividends, all of which affect the estimated fair values of the Company’s common stock option awards. Given a lack of historical stock option exercises, the expected term of options granted is calculated as the average of the weighted vesting period and the contractual expiration date of the option. This calculation is based on a method permitted by the Securities and Exchange Commission in instances where the vesting and exercise terms of options granted meet certain conditions and where limited historical exercise data is available. The expected volatility is based on the historical volatility of the common stock of comparable public companies that operate in similar industries as the Company. The risk-free rate selected to value any particular grant is based on the U.S. Treasury rate that corresponds to the expected term of the grant effective as of the date of the grant. The expected dividend assumption is based on the Company’s history and management’s expectation regarding dividend payouts. Compensation expense for common stock option awards with graded vesting schedules is recognized on a straight-line basis over the requisite service period for the last separately vesting portion of the award, provided that the accumulated cost recognized as of any date at least equals the value of the vested portion of the award. If there are any modifications or cancellations of the underlying vested or unvested stock-based awards, the Company may be required to accelerate, increase or cancel any remaining unearned stock-based compensation expense, or record additional expense for vested stock-based awards. Future stock-based compensation expense and unearned stock- based compensation may increase to the extent that the Company grants additional common stock options or other stock-based awards. Business Combinations We utilize the acquisition method of accounting for business combinations and allocate the purchase price of an acquisition to the various tangible and intangible assets acquired and liabilities assumed based on their estimated fair values. We primarily establish fair value using the income approach based upon a discounted cash flow model. The income approach requires the use of many assumptions and estimates including future revenues and expenses, as well as discount factors and income tax rates. Other estimates include: • estimated step-ups or write-downs for fixed assets and inventory; • estimated fair values of intangible assets; and • estimated income tax assets and liabilities assumed from the target. While we use our best estimates and assumptions as part of the purchase price allocation process to accurately value assets acquired and liabilities assumed at the business acquisition date, our estimates and assumptions are inherently uncertain and subject to refinement. As a result, during the purchase price allocation period, which is generally one year from the business acquisition date, we record adjustments to the assets acquired and liabilities assumed, with the corresponding offset to goodwill. For changes in the valuation of intangible assets between preliminary and final purchase price allocation, the related amortization is adjusted in the period it occurs. Subsequent to the purchase price allocation period any adjustment to assets acquired or liabilities assumed is included in operating results in the period in which the adjustment is determined. Should we issue shares of our common stock in an acquisition, we will be required to estimate the fair value of the shares issued. See Note 3. Debt Discounts Debt discounts, which originate from the relative fair value of warrants issued in connection with notes payable and related-party notes payable, are recorded against the noted payable and related-party notes payable in the accompanying consolidated balance sheets. Amortization of the debt discounts are calculated using the straight-line method over the term of the applicable notes which approximates the effective interest method and are recorded in interest expense in the accompanying consolidated statements of operations. Amortization of debt discounts of $376,006 and $21,303 was recognized as interest expense for the years ended December 31, 2020 and 2019, respectively. Advertising Costs Advertising costs are expensed as incurred and included in marketing and selling expense in the accompanying consolidated statements of operations. Advertising costs for the years ended December 31, 2020 and 2019 were $377,105 and $352,080, respectively. Research and Development Expenses Research and development expenditures are expensed in the period incurred. Research and development expenses primarily consist of salaries, benefits and stock-based compensation, as well as consulting expenses and allocated facilities and other overhead costs. Research and development activities include the development of new technologies, features and functionality in support of the Company’s products and customer needs. Income Taxes The Company utilizes the asset and liability method of accounting for income taxes. Under this method, deferred tax assets and liabilities are determined based on the difference between the consolidated financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to affect taxable income. Valuation allowances are established when necessary to reduce deferred tax assets to the amounts expected to be realized. Under ASC Topic 740, the impact of an uncertain income tax position on the income tax return must be recognized at the largest amount that is more-likely-than-not to be sustained upon audit by the relevant taxing authority. An uncertain income tax position will not be recognized if it has less than a 50% likelihood of being sustained. Additionally, ASC Topic 740 provides requirements for derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. The Company’s policy is to recognize interest and/or penalties related to income tax matters in income tax expense. The Company files income tax returns in the U.S. federal jurisdiction, California and various other state jurisdictions, and Germany. The Company has elected to treat the tax effect of Global Intangible Low Tax Income (“GILTI”) as a current-period expense when occurred. The Company does not foresee material changes to its gross liability of uncertain tax positions within the next twelve months. In response to the COVID-19 pandemic, the Coronavirus Aid, Relief and Economic Security Act (CARES Act) was signed into law in March 2020. The CARES Act lifts certain deduction limitations originally imposed by the Tax Cuts and Jobs Act of 2017 (2017 Tax Act). Corporate taxpayers may carryback net operating losses (NOLs) originating during 2018 through 2020 for up to five years, which was not previously allowed under the 2017 Tax Act. The CARES Act also eliminates the 80% of taxable income limitations by allowing corporate entities to fully utilize NOL carryforwards to offset taxable income in 2018, 2019 or 2020. Taxpayers may generally deduct interest up to the sum of 50% of adjusted taxable income plus business interest income (30% limit under the 2017 Tax Act) for tax years beginning January 1, 2019 and 2020. The CARES Act allows taxpayers with alternative minimum tax credits to claim a refund in 2020 for the entire amount of the credits instead of recovering the credits through refunds over a period of years, as originally enacted by the 2017 Tax Act. In addition, the CARES Act raises the corporate charitable deduction limit to 25% of taxable income and makes qualified improvement property generally eligible for 15-year cost-recovery and 100% bonus depreciation. The enactment of the CARES Act resulted in two adjustments to our income tax provision for the year ended December 31, 2020, relating to a projected 2018 NOL utilization and tax benefits from NOL carrybacks. We have recorded a benefit of $41,561 in our income tax provision for the year ended December 31, 2020 related to the CARES Act. Interest Expense Interest expense consists primarily of interest associated with the Company’s issued debt including the amortization of debt discounts. The Company recognizes the amortization of debt discounts and the amortization of interest costs using a straight-line method which approximates the effective interest method. Net Loss Per Share Basic net loss per share is calculated by dividing net loss by the weighted-average common shares outstanding during the period. Diluted net loss per share is calculated by dividing the net loss by the weighted-average shares and dilutive potential common shares outstanding during the period. Dilutive potential shares consist of dilutive shares issuable and the exercise or vesting of outstanding stock options, restricted stock units and warrants, respectively, computed using the treasury stock method. During a period where a net loss is incurred, dilutive potential shares are excluded from the computation of dilutive net loss per share, as inclusion is anti-dilutive. Recent Accounting Pronouncements In February 2016, the FASB issued ASU No. 2016-02, Leases In June 2016, the FASB issued ASU 2016-13, Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments. Recently Implemented Accounting Pronouncements In September 2018, the FASB issued ASU No. 2018-07, Stock-based Compensation: Improvements to Nonemployee Share-based Payment Accounting t materially impact the Company’s consolidated financial statements In May 2014, the FASB i

Long-Lived Intangible Assets

Long-Lived Intangible Assets	12 Months Ended
Long-Lived Intangible Assets	Dec. 31, 2020
Goodwill And Intangible Assets Disclosure [Abstract]
Long-Lived Intangible Assets	NOTE 3 – LONG LIVED INTANGIBLE ASSETS Concept Development Inc. On August 31, 2018, the Company acquired 100% of the outstanding common stock of Concept Development Inc. (“CDI”). The Company paid cash of $646,759 and issued 1,266,364 shares of the Company’s common stock to the CDI Stockholder for 100% of CDI outstanding common stock. The fair value assigned to the shares of common stock was $4,194,673, which was based upon the closing price of OSS’ stock on August 31, 2018 of $3.63 less a discount of 8.75% for lack of marketability for a one-year period. This transaction was accounted for using the acquisition method pursuant to ASC Topic 805, Business Combinations The preliminary determination of fair value for the identifiable net assets acquired in the acquisition was initially determined by management after consideration of the results of a third-party appraisal. At the time of acquisition, management preliminarily assessed the value and recorded goodwill of $3,100,361 and other intangible assets of $1,770,000. Subsequently in April 2019, and within the one year finalization period prescribed by ASC Topic 805, management finalized the purchase price allocation, including certain assumptions in the initial financial models used for the determination of intangible asset values. As a result, identified intangible assets were reduced from $1,770,000 to $575,000 with the difference of $1,195,000 being allocated to goodwill. The change in identified intangible assets is as follows: Preliminary Valuation Revised Valuation Change Customer lists and relationships $ 1,470,000 $ 470,000 $ (1,000,000 ) Trade name 100,000 90,000 (10,000 ) Non-compete 200,000 15,000 (185,000 ) $ 1,770,000 $ 575,000 $ (1,195,000 ) Additionally, as a result of a short-fall in the actual overall financial performance of CDI as compared to plan, a recurring need for working capital, and a decrease in the Company’s stock price, the Company performed an interim test of impairment of goodwill as there was indication that the carrying value of the assets may not be recoverable. To evaluate whether goodwill is impaired, the Company compares the estimated fair value of CDI to CDI’s carrying value, including goodwill. The Company determined that the carrying value of CDI exceeded its estimated fair value thereby requiring the measurement of the impairment loss. After consideration of the results of an additional third-party appraisal, it was determined by management that the goodwill associated with CDI was impaired by $1,697,394. As a result, the Company recognized a charge to operating expenses which is included in the 2019 accompanying consolidated statements of operations. Definite lived intangible assets related to acquisitions are as follows as of December 31, 2020: Expected Life Remaining Months Gross Intangible Assets Accumulated Amortization Net Intangible Assets Customer lists and relationships 36 to 60 months 10 to 32 months $ 2,084,515 $ (1,578,178 ) $ 506,337 Drawings and technology 36 months 0 months 760,207 (760,207 ) - Trade name, trademarks & other 24 to 36 months 10 months 447,274 (355,742 ) 91,532 Non-compete 36 months 10 months 246,797 (182,409 ) 64,388 $ 3,538,793 $ (2,876,536 ) $ 662,257 Definite lived intangible assets related to acquisitions are as follows as of December 31, 2019: Expected Life Remaining Months Gross Intangible Assets Accumulated Amortization Net Intangible Assets Customer lists and relationships 36 to 60 months 22 to 44 months $ 2,084,515 $ (1,109,681 ) $ 974,834 Drawings and technology 36 months 0 months 760,207 (760,207 ) - Trade name, trademarks & other 24 to 36 months 8 to 22 months 447,274 (217,570 ) 229,704 Non-compete 36 months 22 months 246,797 (105,143 ) 141,654 $ 3,538,793 $ (2,192,601 ) $ 1,346,192 The amortization expense of the definite lived intangible assets for the years remaining is as follows: 2021 2022 2023 Total $ 556,872 $ 63,231 $ 42,154 $ 662,257 Amortization expense recognized during the year ended December 31, 2020 and 2019 was $683,935 and $984,065, respectively.

Accounts Receivable

Accounts Receivable	12 Months Ended
Accounts Receivable	Dec. 31, 2020
Accounts Receivable Net Current [Abstract]
Accounts Receivable	NOTE 4 – ACCOUNTS RECEIVABLE Accounts receivable, net consists of the following at December 31: December 31, December 31, 2020 2019 Accounts receivable $ 7,491,397 $ 11,655,725 Unbilled receivables 106 25,432 7,491,503 11,681,157 Less: allowance for doubtful accounts (33,120 ) (14,000 ) $ 7,458,383 $ 11,667,157 Unbilled receivables include amounts associated with percentage of completion and milestone billing accounting, which includes cost and gross profit earned in excess of billing, not currently billable due to contractual provisions. The provision for .

Inventories

Inventories	12 Months Ended
Inventories	Dec. 31, 2020
Inventory Disclosure [Abstract]
Inventories	NOTE 5 – INVENTORIES Inventories, net consist of the following at December 31: December 31, December 31, 2020 2019 Raw materials $ 5,210,327 $ 2,478,882 Sub-assemblies 255,699 1,857,004 Work-in-process 407,328 493,276 Finished goods 4,424,603 3,087,529 10,297,957 7,916,691 Less: reserves for obsolete and slow-moving inventories (650,453 ) (547,335 ) $ 9,647,504 $ 7,369,356

Property and Equipment

Property and Equipment	12 Months Ended
Property and Equipment	Dec. 31, 2020
Property Plant And Equipment [Abstract]
Property and Equipment	NOTE 6 – PROPERTY AND EQUIPMENT Property and equipment, net consists of the following at December 31: December 31, December 31, 2020 2019 Computers and computer equipment $ 748,392 $ 633,546 Furniture and office equipment 329,725 340,801 Manufacturing equipment and engineering tools 2,710,784 2,501,020 Software implementation 2,203,484 1,709,125 Leasehold improvements 943,194 892,097 Vehicles 4,315 - 6,939,894 6,076,589 Less: accumulated depreciation and amortization (3,452,716 ) (2,508,025 ) $ 3,487,178 $ 3,568,564 During the years ended December 31, 2020 and 2019, the Company incurred $922,597 and $671,223 of depreciation and amortization expense related to property and equipment, respectively.

Accrued Expenses and Other Liab

Accrued Expenses and Other Liabilities	12 Months Ended
Accrued Expenses and Other Liabilities	Dec. 31, 2020
Accrued Liabilities And Other Liabilities [Abstract]
Accrued Expenses and Other Liabilities	NOTE 7 – ACCRUED EXPENSES AND OTHER LIABILITIES Accrued expenses and other liabilities consist of the following at December 31: December 31, December 31, 2020 2019 Accrued compensation and related liabilities $ 932,988 $ 1,621,177 Deferred revenue and customer deposits 1,096,672 1,260,126 Warranty reserve 425,636 424,011 Deferred rent 312,909 373,354 Other accrued expenses 713,239 928,764 $ 3,481,444 $ 4,607,432

Debt

Debt	12 Months Ended
Debt	Dec. 31, 2020
Debt Disclosure [Abstract]
Debt	NOTE 8 – DEBT Bank Lines of Credit Bressner Technology GmbH has two revolving lines of credit with German institutions totaling €2,200,000 (US$2,690,184). Borrowing under the lines of credit bear interest at a variable rate of Euribor plus a stated rate. The current rates for the lines of credit are 3.89% and 4.0%. One million euros of the credit line expires in January 2024, with the remaining balance being open indefinitely or until occurrence of a defined change of control event. There were no outstanding line of credit balances as of December 31, 2020 and 2019. Foreign Debt Obligations Bressner Technology GmbH has three term loans outstanding as of December 31, 2020 with a total balance outstanding of €1,066,446 (US$1,304,063) as follows: On April 9, 2020, Bressner converted €500,000 of its line of credit from UniCredit Bank to a one year term loan at 1.9% interest with a balloon payment of principal and interest due upon maturity. The balance outstanding as of December 31, 2020 is €500,000 (US$611,406); Bressner entered into a note payable in June 2019 in the amount of €500,000 (US$586,189) which bears interest at 1.70% and matured on June 25, 2020 with a balloon payment of principal and interest. This loan was subsequently extended to June 18, 2021, with an interest rate of 1.87% The amount outstanding as of December 31, 2020 and 2019 is €500,000 (US$611,406) and €508,679 (US$571,095), respectively; Bressner entered into a note payable in April 2019 in the amount of €500,000 (US$586,189) which bears interest at 2.25% and matures on March 30, 2021 with monthly payments of principal and interest of €22,232 (US$24,960). The balance outstanding as of December 31, 2020 and 2019 is €66,446 (US$81,251) and €328,525 (US$368,835), respectively; Bressner entered into a note payable in September 2019 in the amount of €300,000 (US$336,810) which bore interest at 1.65% and matured on March 24, 2020, with a balloon payment of principal and interest. The outstanding balance was paid in full as of March 31, 2020. At December 31, 2019, the outstanding balance was €301,650 (US$338,663); and Bressner entered into a note payable in September 2017, in the amount of €400,000 (US$436,272) which bore interest at 2.125% and matured on January 31, 2020 and has been paid in full. Quarterly principal payments of €25,000 (US$28,068) were due in January, April, July and November of 2019. The balance outstanding as of December 31, 2019 was €25,000 (US$28,068). Notes Payable In April 2019, the Company borrowed $350,000 from three individuals for a two-year period at an interest rate of 9.5% which requires the Company to make monthly principal and interest payments of $16,100 per month. These loans are secured by the assets of the Company. In connection with these loans, the Company issued to the noteholders warrants to purchase shares of the Company’s common stock equal to 10% of the original principal at a price per share equal to $2.15 per share. Accordingly, the Company issued to the noteholders warrants to purchase 16,276 shares of the Company’s common stock at an exercise price of $2.15 per share. The relative fair value of each warrant was $0.90. The relative fair value of warrants was estimated using Black-Scholes with the following weighted-average assumptions: fair value of the Company’s common stock at issuance of $2.15 per share; five year contractual term; 44.60% volatility; 0.0% dividend rate; and a risk-free interest rate of 2.307%. The total relative fair value of the warrants issued is $14,037. The balance outstanding as of December 31, 2020 and 2019 is $63,188 and $241,054, respectively. Notes Payable – Related Parties In April 2019, the Company borrowed $1,150,000 from three individuals who serve on the Company’s board of directors for a two year period at an interest rate of 9.5% which requires the Company to make monthly principal and interest payments of $52,900 per month. These loans are secured by the assets of the Company. In connection with these loans, the Company issued to the noteholders warrants to purchase shares of the Company’s common stock equal to 10% of the original principal at a price per share equal to $2.15 per share. Accordingly, the Company issued to the noteholders warrants to purchase 53,490 shares of the Company’s common stock at an exercise price of $2.15 per share. The relative fair value of each warrant was $0.90. The relative fair value of warrants was estimated using Black-Scholes with the following weighted-average assumptions: fair value of the Company’s common stock at issuance of $2.15 per share; five year contractual term; 42.60% volatility; 0.0% dividend rate; and a risk-free interest rate of 2.3067%. The relative fair value of warrants issued is $46,121. The balance outstanding as of December 31, 2020 and 2019 is $206,669 and $791,170, respectively. Paycheck Protection Program Loan On April 28, 2020, One Stop Systems, Inc. received authorization pursuant to the Paycheck Protection Program (PPP) of the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”) as administered by the U.S. Small Business Administration (the “SBA”) for a “PPP” loan. On May 11, 2020, the Loan was funded and the Company received proceeds in the amount of $1,499,360 (the “PPP Loan”). The PPP Loan, which took the form of a two-year promissory note (the “PPP Note”), matures on April 28, 2022 and bears interest at a rate of 1.0% per annum. Monthly principal and interest payments, less the amount of any potential forgiveness (discussed below), was initially to commence on October 28, 2020. The Company did not provide any collateral or guarantees for the PPP Loan, nor did the Company pay any facility charge to obtain the PPP Loan. The PPP Note provides for customary events of default, including, among others, those relating to failure to make payment, breaches of any term, obligation, covenant or condition contained in the PPP Note and payment of unauthorized expenses or use of proceeds contrary to CARES Act rules. The Company may prepay the principal of the PPP Loan at any time without incurring any prepayment charges. Under the original rules, all or a portion of the PPP Loan may be forgiven by the SBA and lender upon application by the Company beginning 60 days but not later than 120 days after loan approval and upon documentation of expenditures in accordance with the SBA requirements. Under the CARES Act, loan forgiveness is available for the sum of documented payroll costs, covered rent payments, and covered utilities during the eight-week period beginning on the date of loan approval. For purposes of the CARES Act, payroll costs exclude compensation of an individual employee in excess of $100,000, prorated annually. Not more than 25% of the forgiven amount may be for non-payroll costs. Forgiveness is reduced if full-time headcount declines, or if salaries and wages for employees with salaries of $100,000 or less annually are reduced by more than 25%. In the event the PPP Loan, or any portion thereof, is forgiven pursuant to the PPP, the amount forgiven is applied to outstanding principal. However, the original rules governing loans granted under the PPP have been subsequently updated. The time period to spend the received funds has been extended from the original eight weeks to twenty-four weeks. Payroll is only required to be 60%, and the commencement date for the repayment has also been extended accordingly. The Company has submitted an application with the lender to forgive the PPP Loan, in accordance with SBA Procedural Notice, Control No. 5000-20057, effective as of October 2, 2020 and is awaiting notice of receipt of forgiveness. Because the Company expects the PPP loan to be forgiven in full, all related amounts have been presented as noncurrent liabilities. Senior Secured Convertible Note: On April 20, 2020, the Company entered into a Securities Purchase Agreement with an institutional investor, providing for the issuance of the Company’s Senior Secured Convertible Promissory Notes with a principal face amount of up to $6,000,000. The notes are, subject to certain conditions, convertible into shares of the Company’s common stock, par value $0.0001 per share, at an initial conversion price per share of $2.50. The notes will be issued with a 10% original issue discount. At the initial closing of this offering, the Company issued notes of $3,000,000, and can consummate additional closings of up to $3,000,000, subject to the prior satisfaction of certain closing conditions which have been satisfied. The initial investor purchased the notes for an aggregate purchase price of $2,700,000 at the initial closing. The notes bear no interest rate (except upon event of default) and, unless earlier converted or redeemed, will mature on April 1, 2022. The Notes are convertible at any time, in whole or in part, at the option of the investors, into shares of common stock at the initial conversion price of $2.50 per share. The conversion price is subject to adjustment for issuances of securities below the conversion price then in effect and for stock splits, combinations or similar events. If immediately following the close of business on the six month anniversary of the issuance date of each note, the conversion price then in effect exceeds 135% of the volume weighted average price VWAP (the “Market Price”), the initial conversion price under any such note will be automatically lowered to the Market Price. Commencing July 1, 2020, the Company has made monthly amortization payments equal to 1/22nd of the initial principal, any accrued and unpaid interest and late charges and any deferred or accelerated amount, of such note, which may be satisfied in cash at a redemption price equal to 105% of such installment amount (110% of such installment amount on notes issued at additional closings). As of December 31, 2020, the holder has elected to defer receipt of three installment payments as allowed per the agreement. Subject to the satisfaction of certain equity conditions set forth in the notes, installment amounts may be satisfied in shares of our common stock, with such installment conversion at a conversion price equal to the lower of (i) the conversion price then in effect and (ii) the greater of (x) the floor price of $1.00 (80% of the Nasdaq market price at date of purchase agreement) and (y) the lower of (I) 82.5% the volume weighted average price of our common stock on the trading day immediately before the applicable installment date and (II) 82.5% of the quotient of (A) the sum of the volume weighted average price of our common stock for each of the three (3) trading days with the lowest volume weighted average price of our common stock during the twenty (20) consecutive trading day period ending and including the trading day immediately prior to the applicable installment date, divided by (B) three (3). Shares of our common stock to be issued with respect to any such installment will be pre-delivered on the second trading day after the applicable installment notice date (as defined in the notes) with a true-up on the applicable installment date. The market value of any installment amount below the floor price will be cash settled on the applicable installment date. Management evaluated the embedded conversion feature to determine whether bifurcation was required as a separate derivative liability. Management first determined that the conversion feature was not within the scope of ASC 480. It then determined that the embedded derivative should be separated from the host instrument and accounted for as a derivative instrument because it met the criteria of ASC 815-15-25-1, primarily because the contract provides for delivery of an asset that puts the recipient in substantially the same position as net settlement. However, in part due to the Company’s adoption of ASC 2017-11 on April 1, 2020, which allowed management to disregard the down round provisions of the conversion feature, management determined that a scope exception to derivative accounting existed by satisfying the additional conditions necessary for equity classification specified by ASC 815-10-15-74 and ASC 815-40-25. As a result of management’s analysis, the conversion feature was not accounted for separately from the debt instrument and the Company will recognize the contingent beneficial conversion feature when, or if, such is triggered. The original issue discount of 10% on the Senior Secured Convertible Note was recorded as a debt discount, decreasing the note payable. This debt discount is amortized to interest expense using the effective interest rate method over the term of the loan. For the year ended December 31, 2020, total debt discount amortization was $168,395, and such amount is included in interest expense in the accompanying consolidated statements of operations. Debt issuance costs in the amount of $316,274 related to this indebtedness were deducted from the face value of the note. Such costs are amortized to interest expense using the effective interest rate method over the term of the loan. Total debt issuance costs amortized during the year ended December 31, 2020 was $177,530, and such amount is included in interest expense in the accompanying consolidated statements of operations. Debt Discount The relative fair value of warrants issued in connection with the notes payable described above were recorded as debt discount, decreasing notes payable and related-party notes payable and increasing additional paid-in-capital on the accompanying consolidated balance sheets. The debt discounts are being amortized to interest expense over the term of the corresponding notes payable using the straight-line method which approximates the effective interest method. For the years ended December 31, 2020 and 2019, total debt discount amortization was $30,079 and $21,303, respectively, and such amounts are included in interest expense in the accompanying consolidated statements of operations. A summary of outstanding debt obligations as of December 31, 2020 is as follows: Loan Description Current Interest Rate Maturity Date Balance (€) Balance ($) Current Portion Long-term Portion Domestic: Notes payable - third party 9.50% April-21 € - $ 63,188 $ 63,188 $ - Related party notes payable 9.50% April-21 - 206,669 206,669 - Convertible senior secured note 10% OID April-22 - 2,590,908 2,045,454 545,454 PPP loan 1.00% April-22 - 1,499,360 - 1,499,360 € - $ 4,360,125 $ 2,315,311 $ 2,044,814 Foreign: Uni Credit Bank AG 1.87% June-21 € 500,000 $ 611,406 $ 611,406 $ - Uni Credit Bank AG 2.25% March-21 66,446 81,251 81,251 - Uni Credit Bank AG 1.90% April-21 500,000 611,406 611,406 - € 1,066,446 $ 1,304,063 $ 1,304,063 $ - $ 5,664,188 $ 3,619,374 $ 2,044,814 Outstanding debt obligations as of December 31, 2020 consist of the following: Year Ended December 31, 2020 Related Parties Third Parties Convertible Note PPP Loan Foreign Total Current portion: Principal $ 206,669 $ 63,188 $ 2,045,454 $ - $ 1,304,063 $ 3,619,374 Less discount (6,726 ) (2,047 ) (124,738 ) - - (133,511 ) Less loan origination costs - - (131,504 ) - - (131,504 ) Net liability $ 199,943 $ 61,141 $ 1,789,212 $ - $ 1,304,063 $ 3,354,359 Long-term portion: Principal $ - $ - $ 545,454 $ 1,499,360 $ - $ 2,044,814 Less discount - - (6,867 ) - - (6,867 ) Less loan origination costs - - (7,240 ) - - (7,240 ) Net liability $ - $ - $ 531,347 $ 1,499,360 $ - $ 2,030,707 Total: Principal $ 206,669 $ 63,188 $ 2,590,908 $ 1,499,360 $ 1,304,063 $ 5,664,188 Less discount (6,726 ) (2,047 ) (131,605 ) - - (140,378 ) Less loan origination costs - - (138,744 ) - - (138,744 ) Net liability $ 199,943 $ 61,141 $ 2,320,559 $ 1,499,360 $ 1,304,063 $ 5,385,066 Total future payments under the notes payable and related notes payable described above as of December 31, 2020 are as follows: Year Ending December 31, Related Parties Third Parties Convertible Note PPP Loan Foreign Total Discount / Loan Original Costs 2021 $ 206,669 $ 63,188 $ 2,045,454 $ - $ 1,304,063 $ 3,619,374 $ (265,015 ) 2022 - - 545,454 1,499,360 - 2,044,814 (14,107 ) Total minimum payments 206,669 63,188 2,590,908 1,499,360 1,304,063 5,664,188 (279,122 ) Current portion of notes payable (206,669 ) (63,188 ) (2,045,454 ) - (1,304,063 ) (3,619,374 ) 265,015 Notes payable, net of current portion $ - $ - $ 545,454 $ 1,499,360 $ - $ 2,044,814 $ (14,107 )

Stockholders' Equity

Stockholders' Equity	12 Months Ended
Stockholders' Equity	Dec. 31, 2020
Stockholders Equity Note [Abstract]
Stockholders' Equity	NOTE 9 – STOCKHOLDERS’ EQUITY The Company’s amended and restated certificate of incorporation filed on December 14, 2017, authorizes the Company to issue 10,000,000 shares of preferred stock and 50,000,000 shares of common stock. Common Stock The voting, dividend and liquidation rights of the holders of the common stock are subject to rights of preferred stockholders, if any, as designated by the Board of Directors. Common stockholders have voting rights at all meetings of stockholders and are entitled to one vote for each share held subject to certain limitations otherwise required by law. Dividends may be declared and paid on the common stock as and when determined by the Board of Directors subject to any preferential dividend or other rights of preferred stockholders. The Company does not anticipate declaring any dividends in the foreseeable future. Upon the dissolution or liquidation of the Company, common stockholders are entitled to receive all assets of the Company, subject to any preferential or other rights of preferred stockholders. Preferred Stock Preferred Stock may be issued from time to time in one or more series, each of these series to have such terms as stated or expressed in resolutions providing for the issue of such series adopted by the Board of Directors. There is no outstanding preferred stock. Regarding unissued preferred stock, the Board of Directors is authorized to determine or alter any or all of the rights, preferences, privileges and restrictions granted to or imposed upon wholly unissued series of preferred stock, and to fix or alter the number of shares comprising any such series and the designation thereof, or any of them, and to provide for rights and terms of redemption or conversion of the shares of any such series. Stock Options The Company maintained a stock option plan that was established in 2000 (“2000 Plan”). In November 2008, the Company increased the maximum number of shares of the Company's common stock that were issuable under the 2000 Plan to 3,000,000 shares of the Company's common stock. The 2000 Plan has expired, and no future grants may be awarded under the 2000 Plan. In December 2011, the Company adopted a stock option plan (“2011 Plan”) under which the Company may issue up to 1,500,000 shares of the Company’s common stock and, as of December 31, 2020, the Company had 240,000 shares of common stock remaining unissued under the 2011 Plan. The 2011 Plan was terminated by the Board of Directors on October 10, 2017, and accordingly, no shares are available for issuance under the 2011 Plan. The 2011 Plan will continue to govern outstanding awards granted thereunder. In December 2015, the Company adopted a stock option plan (“2015 Plan”) under which the Company may issue up to 1,500,000 shares of the Company’s common stock and, as of December 31, 2020, the Company had 790,000 shares of common stock remaining unissued under the 2015 Plan. The 2015 Plan was terminated by the Board of Directors on October 10, 2017, and accordingly, no shares are available for issuance under the 2015 Plan. The 2015 Plan will continue to govern outstanding awards granted thereunder. The terms of the 2011 Plan and 2015 Plan provided for the grant of incentive options to employees and non-statutory options to employees, directors and consultants of the Company. The Board of Directors adopted the 2017 Equity Incentive Plan on October 10, 2017 (the “2017 Plan”). The 2017 Plan allows for the grant of a variety of equity vehicles to provide flexibility in implementing equity awards, including incentive stock options, non-qualified stock options, restricted stock grants, unrestricted stock grants and restricted stock units and stock bonuses and performance-based awards. On December 18, 2017, the Company stockholders approved the “2017 Plan” under which the Company may issue up to 1,500,000 shares of the Company’s common stock. The Company has 26,235 shares of common stock remaining unissued under the 2017 Plan. The exercise price per share for options under the 2011 Plan, 2015 Plan and 2017 Plan is determined by the Company’s Board of Directors, for incentive stock options the exercise price shall not be less than the fair market value of the Company's common stock on the date of grant, except that for incentive options granted to an owner/employee with a greater than 10% ownership interest in the Company, the exercise price shall not be less than 110% of the fair market value of the Company's common stock on the date of grant. Options under the plans expire no more than ten years after the date of grant and/or within five years after the date of the grant for incentive options granted to an owner/employee with a greater than 10% ownership interest in the Company. Effective June 24, 2020, the Company entered into an employment agreement with Mr. Raun to serve as the Company’s president and chief executive officer. Pursuant to the terms of the employment agreement, Mr. Raun is entitled to receive 412,125 restricted stock units (“RSUs”) that shall vest over three years, with one third of the RSUs vesting following the one-year anniversary of the date of grant, and the remaining RSUs vesting in four equal installments, commencing six months after the one-year anniversary of the date of grant and every six months thereafter until fully vested; and 412,125 Incentive Stock Options (“ISOs”) pursuant to the Company’s 2017 Equity Incentive Plan, whereby the exercise price for the ISOs shall be no less than the fair market value of the Company’s common stock at the date of grant, ($2.14). The ISOs shall vest at the end of each the second and fourth quarters, the price of the Company’s common stock as of the end of quarter two or quarter four, as applicable, shall be determined using the ten-day trailing volume weighted average price (“VWAP”) after reporting of quarter two and quarter four earnings, as applicable. The date of each such determination shall be referred to as a “Determination Date.” If on any Determination Date the Company’s stock price has increased from the prior Determination Date, then a portion of the ISOs shall become vested. The number of ISOs that shall become vested on a Determinate Date is determined as follows: ((Price at Determination Date – Price at prior Determination Date) x 100) * 1,177.52 = Vested ISOs. If on any Determination Date the Company’s stock price is $5.50 per share, all ISOs shall immediately become vested. In the event that Mr. Raun’s employment agreement is terminated for a reason other than “good cause” or for “good reason”, Mr. Raun, upon executing an effective waiver and release of claims, unvested RSUs shall accelerate so that an additional twelve (12) months of RSUs shall vest from the termination date. A summary of stock option activity under the plans during the years ended December 31, 2020 and 2019 are as follows: Stock Options Outstanding Number of Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Life (in years) Aggregate Intrinsic Value Outstanding at January 1, 2019 2,018,747 $ 1.13 4.08 $ 2,013,516 Granted 106,000 $ 2.14 Forfeited / Canceled (62,000 ) $ 2.04 Exercised (376,303 ) $ 0.46 Outstanding at December 31, 2019 1,686,444 $ 1.13 4.84 $ 2,013,516 Granted 432,125 $ 2.17 Forfeited / Canceled (38,197 ) $ 2.32 Exercised (760,105 ) $ 0.88 Outstanding at December 31, 2020 1,320,267 $ 1.81 6.43 $ 2,889,274 Exercisable at December 31, 2020 842,871 $ 1.56 4.81 $ 2,060,542 Vested and expected to vest at December 31, 2020 1,305,945 $ 1.81 6.40 $ 2,864,412 The following table summarizes information about common stock options outstanding as of December 31, 2020: Stock Options Outstanding Stock Options Exercisable Plan Exercise Price Range Number of Shares Outstanding Weighted Average Remaining Contractual Life (in years) Weighted Average Exercise Price Number of Shares Exercisable Weighted Average Remaining Contractual Life (in years) Weighted Average Exercise Price 2011 $0.46-$0.80 309,895 2.15 $ 0.63 309,895 2.15 $ 0.63 2015 $1.78-$1.95 424,610 6.00 $ 1.74 423,881 6.00 $ 1.74 2017 $2.14-$4.09 585,762 9.01 $ 2.49 109,095 7.73 $ 3.48 1,320,267 842,871 The following table presents details of the assumptions used to calculate the weighted-average grant date fair value of common stock options granted by the Company: For the Year Ended December 31, 2020 2019 Expected term (in years) 5.04 4.6 - 5.9 Expected volatility 43.5 - 47.8% 43.7 - 44.4 % Risk-free interest rate 0.33 % 2.30 - 2.49% Weighted average grant date fair value per share $ 0.83 $ 1.09 Grant date fair value of options vested $ 554,575 $ 706,417 Intrinsic value of options exercised $ 2,370,491 $ 559,237 As of December 31, 2020, the amount of unearned stock-based compensation estimated to be expensed from 2020 through 2029 related to unvested common stock options is $325,414, net of estimated forfeitures. The weighted-average period over which the unearned stock-based compensation is expected to be recognized is 2.18 years. If there are any modifications or cancellations of the underlying unvested awards, the Company may be required to accelerate, increase or cancel any remaining unearned stock-based compensation expense or calculate and record additional expense. Future stock-based compensation expense and unearned stock-based compensation will increase to the extent that the Company grants additional common stock options or other stock-based awards. Exercise of Stock Options During the year ended December 31, 2020, the Company issued 314,236 shares of common stock for proceeds of $86,892 in cash related to the exercise of stock options. Of the total shares issued, 240,381 shares of common stock were issued as a cashless exercise of stock options. During the year ended December 31, 2019, the Company issued 350,587 shares of common stock for proceeds of $47,334, in cash related to the exercise of stock options. Of the total shares issued, 273,600 shares of common stock were issued as a cashless exercise of stock options. Restricted Stock Units Restricted stock units may be granted at the discretion of the compensation committee of the Board of Directors under the 2017 Plan in connection with the hiring and retention of personnel and are subject to certain conditions. Restricted stock units generally vest quarterly over a period of three years and are typically forfeited if employment is terminated before the restricted stock unit vest. The compensation expense related to the restricted stock units is calculated as the fair value of the common stock on the grant date and is amortized to expense over the vesting period and is adjusted for estimated forfeitures. The Company’s restricted stock unit activity for the years ended December 31, 2020 and 2019 is as follows: Restricted Stock Units Number of Shares Weighted Average Grant Date Fair Value Unvested at January 1, 2019 173,335 $ 4.13 Granted 167,500 $ 2.43 Vested (116,665 ) $ (3.86 ) Canceled (7,500 ) $ (2.34 ) Unvested at December 31, 2019 216,670 $ 3.02 Granted 554,251 $ 2.63 Vested (151,251 ) $ 3.16 Canceled (43,748 ) $ 2.43 Unvested at December 31, 2020 575,922 $ 2.65 During the year ended December 31, 2020, the Company issued 123,440 restricted stocks units, net of 27,811 units retained for income tax purposes. As of December 31, 2020, there was $918,475 of unrecognized compensation cost related to unvested restricted stock units which is expected to be recognized over a weighted average period of 2.22 years. Stock-based compensation expense for the years ended December 31, 2020 and 2019 was comprised of the following: For the Year Ended December 31, Stock-based compensation classified as: 2020 2019 General and administrative $ 556,935 $ 469,714 Production 65,631 70,243 Marketing and selling 65,580 59,486 Research and development 36,232 50,026 $ 724,378 $ 649,469 Warrants In connection with the issuance of notes payable and related notes payable in April 2019, the Company issued warrants to debt holders’ share of common stock at an exercise price of $2.15 per share. See Note 8. The following table summarizes the Company’s warrant activity during the years ended December 31, 2020 and 2019: Number of Warrants Weighted Average Exercise Price Warrants outstanding – January 1, 2019 578,996 $ 4.32 Warrants granted 69,766 $ 2.15 Warrants exercised (17,815 ) $ 1.40 Warrants outstanding – December 31, 2019 630,947 $ 4.16 Warrants granted - $ - Warrants exercised (125,001 ) $ 0.76 Warrants outstanding – December 31, 2020 505,946 $ 5.00

Employee Benefit Plan

Employee Benefit Plan	12 Months Ended
Employee Benefit Plan	Dec. 31, 2020
Compensation And Retirement Disclosure [Abstract]
Employee Benefit Plan	NOTE 10 – EMPLOYEE BENEFIT PLAN The Company has a 401(k) retirement plan. Under the terms of the plan, eligible employees may defer up to 20% of their pre-tax earnings, subject to the Internal Revenue Service annual contribution limit. Additionally, the plan allows for discretionary matching contributions by the Company. In 2020 and 2019, the matching contributions were 100% of the employee's contribution up to a maximum of 5% of the employee’s annual compensation. During the years ended December 31, 2020 and 2019, the Company contributed $124,993 and $376,878, respectively to the 401(k) Plan. As of May 2020, the Company suspended matching contributions to the 401(k) as part of its cost containment program.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
Commitments and Contingencies	Dec. 31, 2020
Commitments And Contingencies Disclosure [Abstract]
Commitments and Contingencies	NOTE 11 – COMMITMENTS AND CONTINGENCIES Legal We are subject to litigation, claims, investigations, and audits arising from time to time in the ordinary course of our business. On September 29, 2020, the Company’s former Chief Executive Officer, Stephen D. Cooper, commenced an action entitled Stephen D. Cooper v. One Stop Systems, Inc. et al The Company has denied Mr. Cooper’s allegations. On December 8, 2020, the Company filed a cross-complaint (“Cross Complaint”) against Mr. Cooper for (1) breach of contract (in connection with a binding commitment letter and Mr. Cooper’s employment agreement), (2) intentional misrepresentation, (3) negligent misrepresentation, and (4) breach of fiduciary duty. The Company is seeking compensatory damages, punitive damages, pre-judgment interest, attorneys’ fees, and the cost of suit incurred in connection with Mr. Cooper’s complaint and the Cross Complaint. The Company intends to vigorously defend all allegations. Guarantees and Indemnities The Company has made certain indemnities, under which it may be required to make payments to an indemnified party, in relation to certain transactions. The Company indemnifies its directors, officers, employees and agents to the maximum extent permitted under the laws of the State of Delaware. In connection with its facility lease, the Company has indemnified its lessor for certain claims arising from the use of the facilities. Also, in connection with the terms of Bressner’s credit agreements (Note 8), the Company has agreed to indemnify its lender and others related to the use of the proceeds and other matters. The duration of the indemnities varies, and in many cases is indefinite. These indemnities do not provide for any limitation of the maximum potential future payments the Company could be obligated to make. Historically, the Company has not been obligated to make any payments for these obligations and no liabilities have been recorded for these indemnities in the accompanying consolidated balance sheets. Leases The Company leases its offices, manufacturing, and warehouse facility in San Diego County under a non-cancelable operating lease. Our corporate headquarters are in a leased space comprising of approximately 29,342 square feet in Escondido, California under a lease that was modified in February 2019 and expires in August 2024. The Company also lease a 3,208 square foot facility in Salt Lake City, Utah that houses our Ion software development team. The Company is the lessee of 12,880 square feet located in Irvine, California with the lease expiring in June 2021. Bressner Technology leases space comprising of 8,073 square feet on a month-to-month basis. For the years ended December 31, 2020 and 2019, rent expense was $673,089 and $692,158, respectively. Future annual minimum rental commitments under operating leases as of December 31, 2020 are as follows: Year Ending December 31, Amount payable 2021 $ 526,339 2022 302,362 2023 311,433 2024 211,734 Thereafter - Total minimum lease payments $ 1,351,868

Related Party Transactions

Related Party Transactions	12 Months Ended
Related Party Transactions	Dec. 31, 2020
Related Party Transactions [Abstract]
Related Party Transactions	NOTE 12 – RELATED PARTY TRANSACTIONS In April 2019, certain members of the Company’s Board of Directors executed definitive agreements to commit funds of up to $4,000,000 as a credit facility. The Company initially borrowed $1,150,000 from members of the Board of Directors and $350,000 from other shareholders for a two year period at an interest rate of 9.5% which requires the Company to make monthly principal and interest payment of $69,000 per month. In connection with these loans, the Company issued to these note holders warrants to purchase shares of the Company’s common stock equal to 10% of the original principal as a price per share equal to $2.15 per share. Accordingly, the Company issued to these note holders warrants to purchase 69,766 share of the Company’s common stock. The relative fair value of the warrants issued was $60,158. Additionally, the Company paid a 1% loan origination fee and a monthly commitment fee of 0.25% on unused committed funds through the term of the loan. The Company engages an advertising firm whose president was a member of the Board of Directors of the Company during 2019 and though June 3, 2020. Amounts paid to this company are included in marketing and selling expense in the accompanying consolidated statements of operations and for the years ended December 31, 2020 and 2019, totaled $33,000 and $40,006, respectively. The Company has appointed certain stockholders to the Board of Directors. Director fees paid by the Company, including stock-based compensation, for the years ended December 31, 2020 and 2019 totaled $271,200 and $160,726, respectively, and are included in general and administrative expenses in the accompanying consolidated statements of operations. The Company has engaged a related-party law firm (a principal of that firm owns shares in the Company) to provide legal services. Legal fees paid to this firm for the years ended December 31, 2020 and 2019 totaled $9,000 and $37,800, respectively, and are included in general and administrative expenses in the accompanying consolidated statements of operations. Interest expense on all related-party notes payable for the years ended December 31, 2020 and 2019 totaled $50,298 and $67,197, respectively. Effective August 1, 2016, the Company entered into a management services agreement with a company owned by the former Chief Executive Officer of Magma. The agreement calls for payments of $180,000 per year for the first two years paid in monthly installments. In year three, the amount is reduced to $37,500 for the year paid in monthly installments. Additionally, the Company granted 30,000 options in conjunction with execution of this agreement. Payments for the year ended December 31, 2020 and 2019 were $0 and $21,875, respectively.

Income Taxes

Income Taxes	12 Months Ended
Income Taxes	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Income Taxes	NOTE 13 – INCOME TAXES For the years ended December 31, 2020 and 2019, pre-tax income (loss) was attributed to the following jurisdictions: For the Years Ended December 31, 2020 2019 Domestic operations $ (760,603 ) $ (947,350 ) Foreign operations 150,315 284,265 $ (610,288 ) $ (663,085 ) Set forth below is the (benefit) provision for income taxes for the years ended December 31: For the Years Ended December 31, 2020 2019 Current: Federal $ (26,951 ) $ - State 16,058 19,676 International 149,958 439,662 139,065 459,338 Deferred: Federal (563,107 ) (164,662 ) State (180,059 ) (57,424 ) International 357 - (742,809 ) (222,086 ) Total (benefit) provision for income taxes $ (603,744 ) $ 237,252 The reconciliation of the (benefit) provision for income taxes computed at federal statutory rates to the (benefit) provision for income taxes for the years ended December 31, 2020 and 2019 are as follows: For the Years Ended December 31, 2020 2019 Provision at federal statutory rates (21% applied to earnings before income taxes) $ (128,161 ) $ (200,212 ) State income taxes, net of federal benefit 7,685 38,764 Other permanent items (164,300 ) 320,208 Research and development credits (364,843 ) (510,568 ) Stock based compensation (178,552 ) (48,499 ) Amortization and impairment 132,934 550,454 Uncertain tax positions 48,492 54,452 Other 43,001 32,653 $ (603,744 ) $ 237,252 Deferred income taxes reflect the net tax effect of temporary differences between the carrying amount of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Significant components of deferred taxes as of December 31, 2020 and 2019 were as follows: For the Years Ended December 31, 2020 2019 Deferred tax assets: Reserves $ 23,735 $ 21,677 Deferred compensation 166,740 66,460 Stock compensation 183,742 191,855 Deferred revenue 132,814 126,428 Inventories 212,226 182,189 Credits and loss carryforward 4,314,653 3,794,279 Total deferred tax assets before valuation allowance 5,033,910 4,382,888 Less: valuation allowance - (178,593 ) Total deferred tax assets 5,033,910 4,204,295 Deferred tax liabilities: Property and equipment (229,042 ) (369,004 ) Intangible assets (602,277 ) (527,447 ) Other (327,288 ) (288,021 ) Total deferred tax liabilities (1,158,607 ) (1,184,472 ) Deferred tax assets 3,875,303 3,019,823 Valuation allowance (176,710 ) - Net deferred assets $ 3,698,593 $ 3,019,823 The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those differences become deductible. Management considers the scheduled reversals of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment. Management believes that it is more likely than not that the Company will realize the benefits of the net deferred tax assets as of December 31, 2020 and 2019. The Company files income tax returns in the U.S. federal jurisdiction, California, Arizona, Idaho, Massachusetts, Texas, and Utah and Germany and has open tax statutes for U.S. federal taxes for the years ended December 31, 2016 through 2020. For California, the open tax statutes are for years December 31, 2017 through 2020, and for Germany, the open years include December 31, 2017 through 2020. The Company has Pre-2017 Federal net operating loss (“NOL”) carryforwards of $1,111,176. The Company may use these NOL carryforwards to offset Federal taxable income in future years through 2037, when the last (Pre-2017) NOL carryforwards expire. The Company also has a Post-2017 Federal NOL carryforward as of December 31, 2020 and 2019, of $4,916,876 and $3,934,533, respectively. The Company may use these Post-2017 NOL carryforwards indefinitely to offset 80% of Federal taxable income in future years. In addition, the Company has state NOL carryforwards of $2,366,620. State NOLs will carry forward through at least 2038 and may be used to offset future state taxable income. As of December 31, 2020 and 2019, the Company has $1,706,344 and $1,430,122, respectively, of Federal tax credit carryforwards which begin to expire in 2026 and state credit carryforwards of $1,479,256 and $1,290,046, respectively, which carryforward indefinitely. As of December 31, 2020, unrecognized tax benefits associated with uncertain tax positions was $371,688, and such amount is included in other accrued expenses and other liabilities in the accompanying consolidated balance sheets. If recognized, this would affect the Company’s effective tax rate. A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows: Unrecognized tax benefits balance at December 31, 2018 $ 262,784 Gross increases for tax positions of the current year 54,452 Unrecognized tax benefits balance at December 31, 2019 317,236 Gross increases for tax positions of the current year 54,452 Unrecognized tax benefits balance at December 31, 2020 $ 371,688 The liability for uncertain tax positions is reviewed quarterly and adjusted as events occur that affect potential liabilities for additional taxes, such as lapsing of applicable statutes of limitations, proposed assessments by tax authorities, negotiations with taxing authorities, identification of new issues, and enactment of new legislation, regulations or promulgation of new case law. Management believes that adequate amounts of tax and related interest, if any, have been provided for any adjustments that may result from these examinations of uncertain tax positions. The Company does not expect the liability for uncertain tax positions to change significantly over the next year. The Company’s practice is to recognize interest and/or penalties related to income tax matters in income tax expense. As of December 31, 2020, we had $3,698,593 in net deferred tax assets (DTAs). These DTAs include $3,185,600 of tax credit carryforwards and $1,474,896 related to net operating loss carryforwards that can be used to offset taxable income in future periods and reduce our income taxes payable in those future periods. At this time, we consider it more likely than not that we will have sufficient taxable income in the future that will allow us to realize these DTAs. However, it is possible that economic conditions may

Net Loss Per Share

Net Loss Per Share	12 Months Ended
Net Loss Per Share	Dec. 31, 2020
Earnings Per Share [Abstract]
Net Loss Per Share	NOTE 14 –NET LOSS PER SHARE Basic and diluted net loss per share was calculated as follows for the years ended December 31, 2020 and 2019: For the Year Ended December 31, 2020 2019 Basic and diluted net loss per share: Numerator: Net loss $ (6,544 ) $ (900,337 ) Denominator: Weighted average common shares outstanding - basic 16,512,203 15,148,613 Effect of dilutive securities - - Weighted average common shares outstanding - diluted 16,512,203 15,148,613 Net loss per common share: Basic $ (0.00 ) $ (0.06 ) Diluted $ (0.00 ) $ (0.06 )

Segment and Geographic Informat

Segment and Geographic Information	12 Months Ended
Segment and Geographic Information	Dec. 31, 2020
Segment Reporting [Abstract]
Segment and Geographic Information	NOTE 15 – SEGMENT AND GEOGRAPHIC INFORMATION The Company operates in two reportable segments: the design and manufacture of high-performance customized computers and flash arrays, in-flight entertainment & connectivity and value-added reseller with minimal customization. The Company evaluates financial performance on a company-wide basis. Segment detail for the years ended December 31, 2020 and 2019 is as follows: For the Year Ended December 31, 2020 For the Year Ended December 31, 2029 OSS Bressner Total OSS Bressner Total Revenues $ 33,650,019 $ 18,245,369 $ 51,895,388 $ 40,055,408 $ 18,252,611 $ 58,308,019 Cost of revenues (21,081,787 ) (14,378,987 ) (35,460,774 ) (24,762,812 ) (14,142,944 ) (38,905,756 ) Gross profit 12,568,232 3,866,382 16,434,614 15,292,596 4,109,667 19,402,263 Gross profit % 37.3 % 21.2 % 31.7 % 38.2 % 22.5 % 33.3 % Total operating expenses (13,129,857 ) (3,729,038 ) (16,858,895 ) (16,391,427 ) (3,789,855 ) (20,181,282 ) (Loss) income from operations $ (561,625 ) $ 137,344 $ (424,281 ) $ (1,098,831 ) $ 319,812 $ (779,019 ) Revenue from customers with non-U.S. billing addresses represented approximately 56% and 62% of the Company’s revenue for the years ended December 31, 2020 and 2019, respectively. As of December 31, 2020, substantially all the Company’s long-lived assets were located in the United States of America, with the exception of assets of $238,211 located in Germany.

Subsequent Events

Subsequent Events	12 Months Ended
Subsequent Events	Dec. 31, 2020
Subsequent Events [Abstract]
Subsequent Events	NOTE 16 – SUBSEQUENT EVENTS The Company has evaluated subsequent events after the consolidated balance sheet date of December 31, 2020 through the date of filing. Based upon the Company’s evaluation, management has determined that, no subsequent events have occurred that would require recognition in the accompanying consolidated financial statements or disclosure in the notes thereto, other than as disclosed in the accompanying notes and as set forth below: On March 1, 2021, the Company entered into a Securities Purchase Agreement with an accredited investor, pursuant to which the Company agreed to issue and sell, in a registered direct offering, 1,497,006 shares of the Company’s common stock, par value $0.0001 per share, to the purchaser at an offering price of $6.68 per share. The registered offering was conducted pursuant to the Company’s effective shelf registration statement on Form S-3 (Registration No. 333-231513), which was initially filed with the Securities and Exchange Commission on May 15, 2019; and was declared effective on June 19, 2019. As compensation for their services, the Company paid to the placement agents a fee equal to 7% of the gross proceeds received by the Company as a result of the registered offering, and reimbursed the placement agents for certain expenses incurred in connection with such offering. The Company estimates that the net proceeds from the registered offering will be approximately $9.25 million after deducting certain fees due to the placement agents’ and the Company’s estimated transaction expenses. The net proceeds received by the Company will be used for general corporate and working capital purposes.

Significant Accounting Polici_2

Significant Accounting Policies (Policies)	12 Months Ended
Significant Accounting Policies (Policies)	Dec. 31, 2020
Accounting Policies [Abstract]
Liquidity, Going Concern Considerations and Management Plans	Liquidity, Going Concern Considerations and Management Plans Given our recurring operating losses, the Company’s primary sources of liquidity have been provided by (i) the Company’s February 2018 initial public offering (net proceeds were approximately $16,100,000); (ii) March 2019 notes payable from members of the Board of Directors and others of $1,500,000; (iii) the July 2019 sale of 1,554,546 shares of the Company’s common stock for net cash proceeds of $2,488,148; (iv) the April 24, 2020 sale of $3,000,000 of Senior Secured Convertible Promissory Notes issued at a 10% original issue discount and (v) receipt of approximately $1,500,000 on April 28, 2020 of government loan proceeds under the Paycheck Protection Program, and (vi) a receipt of approximately $9,250,000 on March 3, 2021 in a registered direct offering. As of December 31, 2020, the Company’s cash and cash equivalents were $6,316,921 and working capital was $16,266,293. Cash and cash equivalents held by Bressner totaled $1,062,818 (USD) at December 31, 2020. Bressner’s debt covenants do not permit the use of these funds by its parent company. During the year ended December 31, 2020, the Company experienced an operating loss of $424,281, with cash used in operating activities of $250,173. Our largest customer, engaged in the media and entertainment industry, is having significant financial hardships attributable to the COVID-19 pandemic with aged outstanding accounts receivables. The Company has formulated a plan whereby extended payment terms have been made available, and our customer is presently honoring those terms. The Company’s revenue growth during the year has slowed due to the effects of COVID-19. However, resulting from a reduction in force and strict cost containment, the Company has been able to mitigate the effects, to some degree, of the reduced revenue attributable to the economic impact of COVID-19. In March 2020, the World Health Organization declared the outbreak of COVID-19, a global pandemic and the United States federal government declared it a national emergency. COVID-19 continues to impact worldwide economic activity. A public health pandemic, including COVID-19, poses the risk that we or our employees, contractors, customers, suppliers, and other partners may be prevented from conducting business activities for an indefinite period of time, including due to shutdowns that may be requested or mandated by governmental authorities. More generally, COVID-19 raises the possibility of an extended global economic downturn, which could affect demand for our products and services and impact our results and financial condition even after the pandemic is contained and remediation/restriction measures are lifted. For example, we may be unable to collect receivables from customers that are significantly impacted by COVID-19. Also, a decrease in orders in a given period could negatively affect our revenues in future periods. COVID-19 may also have the effect of heightening many of the other risks described in the “Risk Factors” section of our Annual Report on this Form 10-K, including risks associated with our customers and supply chain. We will continue to evaluate the nature and extent of the impact of COVID-19 to our business. Presently, it is clear the global economy has been negatively impacted by COVID-19, and demand for some of our products and services have been reduced due to uncertainty and the economic impact of COVID-19. For example, customers in certain of the industries most impacted by COVID-19, have requested, and we expect will continue to request, relief to existing contracts or payment obligations, and the impact of those is uncertain. Furthermore, some customers are delaying payments owed to the Company while they address immediate financial crises in their operations due to COVID-19. In particular, in the media and entertainment industry, demand for the use of outdoor media equipment has been impacted due to restrictions on public gatherings. Until such restrictions improve, we expect that demand for certain of our clients’ products and services will be limited, and may not return to prior levels, and thus, may impact our financial results and operations. Specifically, our business has also begun to be negatively affected by a range of external factors related to COVID-19 that are not within our control. For example, numerous measures have been implemented by governmental authorities across the globe to contain the virus, including travel bans and restrictions, quarantines, shelter-in-place orders, restrictions and limitations of public gatherings, and business limitations and shutdowns. Many of our customers’ businesses have been severely impacted by these measures and some have been required to reduce employee headcount as a result. If a significant number of our customers are unable to continue as a going concern, this would have an adverse impact on our business and financial condition. Though management has been proactively managing through the current known impacts, if the situation further deteriorates or the outbreak results in further restriction on supply and demand factors, our cash flows, financial position and operating results for fiscal year 2020 and beyond will be negatively impacted. Neither the length of time nor the magnitude of the negative impacts can be presently determined. The longer the COVID-19 pandemic persists, the greater the potential for significant adverse impact to our business operations. Quarantines, travel restrictions, prohibitions on non-essential gatherings, shelter-in-place orders and other similar directives and policies intended to reduce the spread of the disease, may reduce our productivity and that of the third parties on which we rely and may disrupt and delay many aspects of our business. The Company is complying with state mandated requirements for safety in the workplace to ensure the health, safety and welling-being of our employees. These measures included personal protective equipment, social distancing, cleanliness of the facilities and daily monitoring of the health of employees in our facilities. We have not developed a specific and comprehensive contingency plan designed to address the challenges and risks presented by the COVID-19 pandemic and, even if and when we do develop such a plan, there can be no assurance that such plan will be effective in mitigating the potential adverse effects on our business, financial condition and results of operations. Management’s plans with respect to the above is to continue its efforts towards responding to the changing economic landscape attributable to COVID-19, to continue to reduce costs, conserve cash, strengthen margins, and improve company-wide execution. Specific actions already implemented by management include a reduction in force, a limited freeze on hiring, reduced work week, minimizing overtime, travel and entertainment, and contractor costs. On April 7, 2020, the Company implemented a cost reduction plan which included the termination of certain employees and elimination of certain costs. Savings from this effort are estimated to be $2.5 million on an annual basis. While management expects these actions to result in prospective cost reductions, management is also committed to securing debt and/or equity financing to ensure that liquidity will be sufficient to meet the Company’s cash requirements through at least a period of the next twelve months. Management believes potential sources of liquidity include at least the following: ▪ In May 2019, the Company filed a Form S-3 prospectus with the Securities and Exchange Commission which became effective on June 19, 2019, and allows the Company to offer up to $100,000,000 aggregate dollar amount of shares of its common stock, preferred stock, debt securities, warrants to purchase its common stock, preferred stock or debt securities, subscription rights to purchase its common stock, preferred stock or debt securities and\or units consisting of some or all of these securities, in any combination, together or separately, in one of more offerings, in amounts, at prices and on the terms that the Company will determine at the time of the offering and which will be set forth in a prospectus supplement and any related free writing prospectus. ▪ On April 24, 2020, the Company completed a $6.0 million debt financing on a non-interest bearing convertible note with a 10% original issue discount. The first tranche of $3.0 million was received on April 27, 2020, with an additional $3.0 million available seven months from the date of closing at the option of the Company conditioned upon meeting certain requirements which have been satisfied. The note is repayable in twenty-two installments beginning three months after closing in cash or shares of the Company’s common stock. ▪ On March 1, 2021, the Company entered into a definitive agreement with an institutional investor for the purchase and sale of 1,497,006 shares of common stock at a purchase price of $6.68 in a registered direct offering priced At-The-Market under Nasdaq rules. Total estimated proceeds are $9,250,000 after commissions and offering costs (see Note 16). As a result of management’s cost reduction plans, the Company’s sources of liquidity and management’s most recent cash flow forecasts, management believes that the Company has sufficient liquidity to satisfy its anticipated cash requirements for at least the next twelve months. However, there can be no assurance that management’s cost reduction efforts will be effective, the forecasted cash flows will be achieved, or that external sources of financing, including the issuance of debt and/or equity securities, will be available at times and on terms acceptable to the Company, or at all.
Basis of Presentation	Basis of Presentation The accompanying financial statements have been prepared on an accrual basis of accounting in accordance with United States Generally Accepted Accounting Principles (“U.S. GAAP”), as set forth in the Financial Accounting Standards Board’s (“FASB”) Accounting Standards Codification (“ASC”).
Principles of Consolidation	Principles of Consolidation The accompanying consolidated financial statements include the accounts of OSS, which include the acquisition of Concept Development Inc., its wholly-owned subsidiary, OSS GmbH, which also includes the acquisition of Bressner Technology GmbH. Intercompany balances and transactions have been eliminated in consolidation.
Use of Estimates	Use of Estimates The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses, and disclosures of contingent assets, liabilities, and expenses at the date of the consolidated financial statements and during the reporting period. Significant estimates made by management include, among others, the fair value of acquired net assets of CDI in August 2018 with reevaluation in April 2019, and Bressner Technology GmbH in October 2018, the allowance for doubtful accounts, fair value of stock options, recoverability of inventories and long-lived assets, and realizability of deferred tax assets. Actual results could differ from those estimates.
Concentration Risks	Concentration Risks At times, deposits held with financial institutions may exceed the amount of insurance provided by the Federal Deposit Insurance Corporation (“FDIC”) and Securities Investor Protection Corporation (“SIPC”), of which both provide basic deposit coverage with limits up to $250,000 per owner. As of December 31, 2020, the Company had $4,816,433 in excess of the insurance limits. The Company has not experienced any such losses in these accounts. In Germany, the deposit insurance is €100,000 per bank, per customer. Bressner has funds on deposit in both Euro and U.S. dollar denominations of €669,160 (US$818,256) with banks in excess of the insurance limits. In the years ended December 31, 2020 and December 31, 2019, approximately 24%, and 41%, respectively, of net sales represent customers which are each greater than 10% of our consolidated annual revenue. This concentration is with two customers, disguise and Raytheon. As of December 31, 2020 and 2019, approximately 64% and 72%, respectively, of net trade accounts receivables represent customer balances which are each greater than 10% of our consolidated trade accounts receivable balance. As a result of the recent worldwide economic impact attributable to COVID-19, disguise has been experiencing a slowdown in its business as the entertainment and media markets have been required to scale back or cancel large group gatherings. As a result, during the year, we experienced delays in receipt of scheduled payments and agreed to requests during the year for a modified payment schedule. Disguise has systematically paid down their outstanding balance and, as of March 2021, is current on their payments and outstanding balances are in accordance with pre-established credit policies and limits. The Company made purchases from a certain supplier which represented greater than 10% of the Company’s vendor purchases on an annual basis. This vendor represented approximately 18.3% and 11.0% of purchases for the years ended December 31, 2020, and 2019, respectively.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash and cash equivalents consist of cash on deposit and money market accounts. The Company considers all highly liquid temporary cash investments with an initial maturity of three months or less when acquired to be cash equivalents. Management believes that the carrying amounts of cash equivalents approximate their fair value because of the short maturity period.
Accounts Receivable	Accounts Receivable Accounts receivable are presented at net realizable value. This value includes an appropriate allowance for estimated uncollectible accounts to reflect any loss anticipated on the trade accounts receivable and unbilled receivables. Unbilled receivables include cost and gross profit earned in excess of billings. The allowance for doubtful accounts is an estimate to cover the losses resulting from the inability of customers to make payments on their outstanding balances and unbilled receivables. In estimating the required allowance, management considers the overall quality and aging of the accounts receivable, specific customer circumstances, current economic trends, and historical experience with collections. At December 31, 2020 and 2019, the allowance for doubtful accounts is $32,120 and $14,000, respectively. Revenues earned in excess of related billings are recorded as an asset on the consolidated balance sheet as unbilled receivables. Unbilled receivables as of December 31, 2020 and 2019 were $106 and $25,432, respectively.
Inventories	Inventories Inventories are valued at the lower of cost or net realizable value. The Company uses the average cost method for purposes of determining cost, which approximates the first-in, first-out method. The Company establishes reserves on its inventories to write-down the carrying value of its estimated obsolete or excess inventories to estimated net realizable value based upon observations of historical usage and assumptions about future demand and market conditions. In addition, the Company considers changes in the market value of components in determining the net realizable value of its inventory. Inventory reserves are not typically reversed until the specific inventories are sold or otherwise disposed.
Property and Equipment	Property and Equipment Property and equipment, other than leasehold improvements, are recorded at cost and depreciated using the straight-line method over the estimated useful lives of the assets, generally from two to seven years. Leasehold improvements are recorded at cost and are amortized using the straight-line method over the shorter of the remaining lease term or the estimated useful life of the related asset. Tooling and test equipment includes capitalized labor costs associated with the development of the related tooling and test equipment. Costs incurred for maintenance and repairs are expensed as incurred, and expenditures for major replacements and improvements are capitalized. Upon retirement or sale, the cost and related accumulated depreciation and amortization of disposed assets are removed from the accounts and any resulting gain or loss is included in other (expense) income, net.
Goodwill	Goodwill Goodwill represents the excess of the purchase price paid over the fair value of the net assets acquired in business combinations. Goodwill is not amortized but is tested for impairment at least annually and when we deem that a triggering event has occurred. The Company reviews goodwill for impairment annually on December 31 st In April 2019, the Company performed an interim impairment test of goodwill, as a result of a short-fall in the actual overall financial performance of CDI as compared to plan, a recurring need for working capital, and a decrease in the Company’s stock price. As a result of this interim evaluation, the Company recorded an impairment loss to goodwill of $1,697,394, which was charged to operating expenses during the year ended December 31, 2019.
Intangible Assets and Long-lived Assets	Intangible Assets and Long-lived Assets We evaluate our intangible and long-lived assets for impairment when events or circumstances arise that indicate our intangible and long-lived assets may be impaired. Indicators of impairment include, but are not limited to, a significant deterioration in overall economic conditions, a decline in our market capitalization, the loss of significant business, significant decreases in funding for our contracts, or other significant adverse changes in industry or market conditions. The Company completed its qualitative assessment for impairment in December 2020 and determined that there was no impairment as of December 31, 2020. Though there were indicators of impairment attributable to the COVID-19 pandemic that directly impacted our business, as a result of management’s cost containment efforts, raising cash, minimizing working capital requirements and a focus on profitability, during the year the Company improved its financial stability and thus determined that there is no impairment of its intangible and long-lived assets. There can be no assurance; however, that market conditions will not change or demand for the Company’s products will continue, which could result in an impairment of intangible and long-lived assets in the future.
Fair Value Measurements	Fair Value Measurements The Company uses a three-tier fair value hierarchy to classify and disclose all assets and liabilities measured at fair value on a recurring basis, as well as assets and liabilities measured at fair value on a non-recurring basis, in periods subsequent to their initial measurement. These tiers include: • Level 1, defined as quoted market prices in active markets for identical assets or liabilities; • Level 2, defined as inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices for similar assets or liabilities, quoted prices in markets that are not active, model-based valuation techniques for which all significant assumptions are observable in the market, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities; and • Level 3, defined as unobservable inputs that are not corroborated by market data. The carrying value of financial instruments including cash and cash equivalents, accounts receivable, and accounts payable and accrued expenses, and other liabilities approximate fair value due to the short-term nature of these instruments. Assets and liabilities assumed in the acquisition of the Ion software, Concept Development Inc., and Bressner Technology GmbH were recorded at fair value based upon the Company’s market assumptions which approximated carrying value (except for acquired intangible assets – Note 3) due to the short-term nature of the instruments. The carrying amounts of the Company’s notes payable and Bressner’s existing lines of credit and notes payable approximate their fair values at the stated interest rates and are reflective of the prevailing market rates.
Revenue Recognition	Revenue Recognition On January 1, 2019, the Company adopted the new accounting standard update ASC 606, Revenue from Contracts with Customers, which superseded nearly all existing revenue recognition guidance under GAAP, to all contracts using the modified retrospective method. The comparative information has not been restated and continues to be reported under the accounting standards in effect for those periods. The Company’s performance obligations are satisfied over time as work is performed or at a point in time. The majority of the Company’s revenue is recognized at a point in time when products ship and control is transferred to the customer. The Company determines revenue recognition through the following steps: (i) identification of the contract with a customer; (ii) identification of the performance obligations in the contract; (iii) determination of the transaction price; (iv) allocation of the transaction price to the performance obligations in the contract; and (v) recognition of revenue when, or as, a performance obligation is satisfied. The Company’s contracts are executed through a combination of written agreements along with purchase orders with all customers including certain general terms and conditions. Generally, purchase orders entail products, quantities and prices, which define the performance obligations of each party and are approved and accepted by the Company. The Company’s contracts with customers typically do not include extended payment terms. Payment terms vary by contract type and type of customer and generally range from 30 to 60 days from invoice. Additionally, taxes assessed by a governmental authority that are both imposed on and concurrent with a specific revenue-producing transaction, that are collected by the Company from a customer and deposited with the relevant government authority, are excluded from revenue. The transaction price is determined based on the consideration to which the Company will be entitled in exchange for transferring goods or services to the customer adjusted for estimated variable consideration, if any. Variable consideration may include discounts, rights of return, refunds, and other similar obligations. The Company allocates the transaction price to each distinct product and service based on its relative standalone selling price. The standalone selling price for products primarily involves the cost to produce the deliverable plus the anticipated margin and for services is estimated based on the Company’s approved list price. In the normal course of business, the Company does not accept product returns unless the items are defective as manufactured. The Company establishes provisions for estimated returns and warranties. In addition, the Company does not typically provide customers with the right to a refund and does not transact for noncash consideration. Customer agreements include one vendor managed inventory program. The Company recognizes revenue under this arrangement when all of the following criteria are met: (i) the goods have been identified separately as belonging to the customer; (ii) the goods are ready for physical shipment to the customer; (iii) the Company does not have the ability to direct the goods to another customer; and (iv) the arrangement was requested by the customer and that the customer has sufficiently explained a substantial business purpose for the arrangement. Management also considers whether the customer's custodial risks are insured and whether modifications to the Company's normal billing and credit terms were required. The Company recorded revenue from product sales that are held in vendor managed inventory under this agreement of $6,692,752 and $10,075,756 for the years ended December 31, 2020 and 2019, respectively. As of December 31, 2020 and 2019, $1,482,186 and $459,893 respectively, of product sold through those dates were held by the Company in the vendor management program. Revenues on certain fixed-price contracts where we provide engineering services, prototypes and completed products are recognized based upon milestones delivered that are provided during the period and compared to milestone goals to be provided over the entire contract. These services require that we perform significant, extensive and complex design, development, modification or implementation of our customers’ systems. Performance will often extend over long periods of time, and our right to receive future payment depends on our future performance in accordance with the agreement. If changes occur in delivery, productivity or other factors used in developing the estimates of costs or revenues, we revise our cost and revenue estimates, which may result in increases or decreases in revenues and costs, and such revisions are reflected in earnings in the period in which the revision becomes known. The Company’s operating segment revenues disaggregated by primary geographic market, which is determined based on a customer’s geographic location, for the years ended December 31, 2020 and 2019 is as follows: For the Year Ended December 31, 2020 For the Year Ended December 31, 2019 Entity: Domestic International Total Domestic International Total Customized computers and flash arrays $ 21,698,400 $ 10,611,133 $ 32,309,533 $ 19,436,784 $ 18,081,290 $ 37,518,074 In-flight entertainment & connectivity 1,123,664 216,821 1,340,485 2,030,596 506,738 2,537,334 Value-added reseller with minimal customization 92,511 18,152,859 18,245,370 473,489 17,779,122 18,252,611 $ 22,914,575 $ 28,980,813 $ 51,895,388 $ 21,940,869 $ 36,367,150 $ 58,308,019
Warranty Reserve	Warranty Reserve The Company offers product warranties that extend for one or two years from the date of sale. Such warranties are considered assurance-type warranties; therefore, they would not be deemed to be a separate performance obligation under ASC 606. Such warranties require the Company to repair or replace defective product returned to the Company during the warranty period at no cost to the customer. The Company records an estimate for warranty‑related costs based on its historical and estimated future product return rates and expected repair or replacement costs (Note 7). While such costs have historically been within management’s expectations and the provisions established, unexpected changes in failure rates could have a material adverse impact on the Company, requiring additional warranty reserves and could adversely affect the Company’s gross profit and gross margins. The Company offers customers extended warranties beyond the standard one-year warranty on the product. The extended warranties are considered service-type warranties and would be considered as a separate performance obligation under ASC 606. The Company is the primary obligor and, revenue is recognized on a gross basis ratably over the term of the extended warranty. The customer can purchase extended warranties from one to five years, in the bronze, silver or gold categories. This entails hardware repair or replacement, shipping methods on how the warranties will be returned / delivered, response times and hours of operations to receive support. The amount of warranties sold for years ended December 31, 2020 and 2019 were $373,847 and $377,768, respectively. The revenue that was recognized for the warranties sold for the years ended December 31, 2020 and 2019 were $401,915 and $392,532, respectively. The Company does have recourse with some of its suppliers that offer more than a one-year guarantee on parts, but this is not standard. The few that offer greater than a year warranty, the Company may be able to recover the cost of the part from the manufacturer for the failed part. The amounts of these costs vary in a wide range, but are not material, due to the infrequency of failure. As of December 31, 2020 and 2019, deferred revenue totaled $407,768 and $394,571, respectively. The Company expects to recognize $407,768 of unearned revenue amounts from 2020 through 2024.
Shipping and Handling Costs	Shipping and Handling Costs The Company's shipping and handling costs are included in cost of goods sold for all periods presented.
Foreign Currency	Foreign Currency We operate primarily in the United States. Foreign sales of products and services are primarily denominated in U.S. dollars. We also conduct business outside the United States through our foreign subsidiary in Germany, where business is largely transacted in non-U.S. dollar currencies particularly the Euro, which is subject to fluctuations due to changes in foreign currency exchange rates. Accordingly, we are subject to exposure from changes in the exchange rates of local currencies. Foreign currency transaction gains and losses are recorded in other income (expense), net in the consolidated statements of operations OSS GmbH operates as an extension of OSS’ domestic operations. The functional currency of OSS GmbH is the Euro. Transactions denominated in currencies other than the functional currency are remeasured to the functional currency at the average exchange rate in effect during the period. At the end of each reporting period, monetary assets and liabilities are remeasured using exchange rates in effect at the balance sheet date. Non-monetary assets and liabilities are remeasured at historical exchange rates. Consequently, changes in the exchange rates of the currencies may impact the translation of the foreign subsidiaries’ statements of operations into U.S. dollars, which may in turn affect our consolidated statement of operations.
Derivative Financial Instruments	Derivative Financial Instruments We employ derivatives to manage certain currency market risks through the use of foreign exchange forward contracts. We do not use derivatives for trading or speculative purposes. Our derivatives are designated as a hedge of a forecasted transaction or of the variability of cash flows to be received or paid related to a recognized asset or liability (cash flow hedge). We hedge a portion of the exchange risk involved in anticipation of highly probable foreign currency-denominated transactions. In anticipation of these transactions, we enter into foreign exchange contracts to provide currency at a fixed rate. As of December 31, 2020 and 2019, Bressner had no foreign exchange contract outstanding. Unrealized gains on derivatives designated as cash flow hedges are recorded at fair value as assets, and unrealized losses on derivatives designated as cash flow hedges are recorded at fair value as liabilities. For derivative instruments designated as cash flow hedges, the effective portion is reported as a component of accumulated OCI until reclassified into interest expense in the same period the hedged transaction affects earnings. The gain or loss on the ineffective portion is recognized as “Other (expense) income, net” in the consolidated statements of operations in each period.
Stock-Based Compensation	Stock-Based Compensation The Company accounts for employee and director share-based compensation in accordance with the provisions of ASC Topic 718 “Compensation – Stock Compensation” All transactions in which goods or services are the consideration received for the issuance of equity instruments to non-employees are accounted for based on the equivalent fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable on the grant date. The measurement date used to determine the estimated fair value of the equity instrument issued is the earlier of the date on which the third-party performance is complete or the date on which it is probable that performance will occur. Employee and director stock-based compensation expense recognized during the period is based on the value of the portion of stock-based payment awards that is ultimately expected to vest during the period. Given that stock-based compensation expense recognized in the accompanying consolidated statements of operations is based on awards ultimately expected to vest, it has been reduced for estimated forfeitures. The Company’s estimated average forfeiture rates are based on historical forfeiture experience and estimated future forfeitures. Compensation cost for stock awards, which include restricted stock units (“RSUs”), is measured at the fair value on the grant date and recognized as expense, net of estimated forfeitures, over the related service period. The fair value of stock awards is based on the quoted price of our common stock on the grant date. The estimated fair value of common stock option awards is calculated using the Black-Scholes option pricing model. The Black-Scholes model requires subjective assumptions regarding future stock price volatility and expected time to exercise, along with assumptions about the risk-free interest rate and expected dividends, all of which affect the estimated fair values of the Company’s common stock option awards. Given a lack of historical stock option exercises, the expected term of options granted is calculated as the average of the weighted vesting period and the contractual expiration date of the option. This calculation is based on a method permitted by the Securities and Exchange Commission in instances where the vesting and exercise terms of options granted meet certain conditions and where limited historical exercise data is available. The expected volatility is based on the historical volatility of the common stock of comparable public companies that operate in similar industries as the Company. The risk-free rate selected to value any particular grant is based on the U.S. Treasury rate that corresponds to the expected term of the grant effective as of the date of the grant. The expected dividend assumption is based on the Company’s history and management’s expectation regarding dividend payouts. Compensation expense for common stock option awards with graded vesting schedules is recognized on a straight-line basis over the requisite service period for the last separately vesting portion of the award, provided that the accumulated cost recognized as of any date at least equals the value of the vested portion of the award. If there are any modifications or cancellations of the underlying vested or unvested stock-based awards, the Company may be required to accelerate, increase or cancel any remaining unearned stock-based compensation expense, or record additional expense for vested stock-based awards. Future stock-based compensation expense and unearned stock- based compensation may increase to the extent that the Company grants additional common stock options or other stock-based awards.
Business Combinations	Business Combinations We utilize the acquisition method of accounting for business combinations and allocate the purchase price of an acquisition to the various tangible and intangible assets acquired and liabilities assumed based on their estimated fair values. We primarily establish fair value using the income approach based upon a discounted cash flow model. The income approach requires the use of many assumptions and estimates including future revenues and expenses, as well as discount factors and income tax rates. Other estimates include: • estimated step-ups or write-downs for fixed assets and inventory; • estimated fair values of intangible assets; and • estimated income tax assets and liabilities assumed from the target. While we use our best estimates and assumptions as part of the purchase price allocation process to accurately value assets acquired and liabilities assumed at the business acquisition date, our estimates and assumptions are inherently uncertain and subject to refinement. As a result, during the purchase price allocation period, which is generally one year from the business acquisition date, we record adjustments to the assets acquired and liabilities assumed, with the corresponding offset to goodwill. For changes in the valuation of intangible assets between preliminary and final purchase price allocation, the related amortization is adjusted in the period it occurs. Subsequent to the purchase price allocation period any adjustment to assets acquired or liabilities assumed is included in operating results in the period in which the adjustment is determined. Should we issue shares of our common stock in an acquisition, we will be required to estimate the fair value of the shares issued. See Note 3.
Debt Discounts	Debt Discounts Debt discounts, which originate from the relative fair value of warrants issued in connection with notes payable and related-party notes payable, are recorded against the noted payable and related-party notes payable in the accompanying consolidated balance sheets. Amortization of the debt discounts are calculated using the straight-line method over the term of the applicable notes which approximates the effective interest method and are recorded in interest expense in the accompanying consolidated statements of operations. Amortization of debt discounts of $376,006 and $21,303 was recognized as interest expense for the years ended December 31, 2020 and 2019, respectively.
Advertising Costs	Advertising Costs Advertising costs are expensed as incurred and included in marketing and selling expense in the accompanying consolidated statements of operations. Advertising costs for the years ended December 31, 2020 and 2019 were $377,105 and $352,080, respectively.
Research and Development Expense	Research and Development Expenses Research and development expenditures are expensed in the period incurred. Research and development expenses primarily consist of salaries, benefits and stock-based compensation, as well as consulting expenses and allocated facilities and other overhead costs. Research and development activities include the development of new technologies, features and functionality in support of the Company’s products and customer needs.
Income Taxes	Income Taxes The Company utilizes the asset and liability method of accounting for income taxes. Under this method, deferred tax assets and liabilities are determined based on the difference between the consolidated financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to affect taxable income. Valuation allowances are established when necessary to reduce deferred tax assets to the amounts expected to be realized. Under ASC Topic 740, the impact of an uncertain income tax position on the income tax return must be recognized at the largest amount that is more-likely-than-not to be sustained upon audit by the relevant taxing authority. An uncertain income tax position will not be recognized if it has less than a 50% likelihood of being sustained. Additionally, ASC Topic 740 provides requirements for derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. The Company’s policy is to recognize interest and/or penalties related to income tax matters in income tax expense. The Company files income tax returns in the U.S. federal jurisdiction, California and various other state jurisdictions, and Germany. The Company has elected to treat the tax effect of Global Intangible Low Tax Income (“GILTI”) as a current-period expense when occurred. The Company does not foresee material changes to its gross liability of uncertain tax positions within the next twelve months. In response to the COVID-19 pandemic, the Coronavirus Aid, Relief and Economic Security Act (CARES Act) was signed into law in March 2020. The CARES Act lifts certain deduction limitations originally imposed by the Tax Cuts and Jobs Act of 2017 (2017 Tax Act). Corporate taxpayers may carryback net operating losses (NOLs) originating during 2018 through 2020 for up to five years, which was not previously allowed under the 2017 Tax Act. The CARES Act also eliminates the 80% of taxable income limitations by allowing corporate entities to fully utilize NOL carryforwards to offset taxable income in 2018, 2019 or 2020. Taxpayers may generally deduct interest up to the sum of 50% of adjusted taxable income plus business interest income (30% limit under the 2017 Tax Act) for tax years beginning January 1, 2019 and 2020. The CARES Act allows taxpayers with alternative minimum tax credits to claim a refund in 2020 for the entire amount of the credits instead of recovering the credits through refunds over a period of years, as originally enacted by the 2017 Tax Act. In addition, the CARES Act raises the corporate charitable deduction limit to 25% of taxable income and makes qualified improvement property generally eligible for 15-year cost-recovery and 100% bonus depreciation. The enactment of the CARES Act resulted in two adjustments to our income tax provision for the year ended December 31, 2020, relating to a projected 2018 NOL utilization and tax benefits from NOL carrybacks. We have recorded a benefit of $41,561 in our income tax provision for the year ended December 31, 2020 related to the CARES Act.
Interest Expense	Interest Expense Interest expense consists primarily of interest associated with the Company’s issued debt including the amortization of debt discounts. The Company recognizes the amortization of debt discounts and the amortization of interest costs using a straight-line method which approximates the effective interest method.
Net Loss Per Share	Net Loss Per Share Basic net loss per share is calculated by dividing net loss by the weighted-average common shares outstanding during the period. Diluted net loss per share is calculated by dividing the net loss by the weighted-average shares and dilutive potential common shares outstanding during the period. Dilutive potential shares consist of dilutive shares issuable and the exercise or vesting of outstanding stock options, restricted stock units and warrants, respectively, computed using the treasury stock method. During a period where a net loss is incurred, dilutive potential shares are excluded from the computation of dilutive net loss per share, as inclusion is anti-dilutive.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In February 2016, the FASB issued ASU No. 2016-02, Leases In June 2016, the FASB issued ASU 2016-13, Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments.
Recently Implemented Accounting Pronouncements	Recently Implemented Accounting Pronouncements In September 2018, the FASB issued ASU No. 2018-07, Stock-based Compensation: Improvements to Nonemployee Share-based Payment Accounting t materially impact the Company’s consolidated financial statements In May 2014, the FASB issued Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers Revenue Recognition In August 2016, the FASB issued ASU No. 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments In July 2017, the FASB issued Accounting Standards Update No. 2017-11, Accounting for financial instruments with down rounds features (I) , II and the existence of s often result in an accounting conclusion that the evaluated feature or instrument is i was adopted early by the Company on April 1, 2020 ’s April 2020 convertible note payable described in Note 8 possesses In December 2019, the FASB issued ASU 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes

Significant Accounting Polici_3

Significant Accounting Policies (Tables)	12 Months Ended
Significant Accounting Policies (Tables)	Dec. 31, 2020
Accounting Policies [Abstract]
Schedule of Operating Segment Revenues Disaggregated by Primary Geographic Market Based on Customer's Geographic Location	The Company’s operating segment revenues disaggregated by primary geographic market, which is determined based on a customer’s geographic location, for the years ended December 31, 2020 and 2019 is as follows: For the Year Ended December 31, 2020 For the Year Ended December 31, 2019 Entity: Domestic International Total Domestic International Total Customized computers and flash arrays $ 21,698,400 $ 10,611,133 $ 32,309,533 $ 19,436,784 $ 18,081,290 $ 37,518,074 In-flight entertainment & connectivity 1,123,664 216,821 1,340,485 2,030,596 506,738 2,537,334 Value-added reseller with minimal customization 92,511 18,152,859 18,245,370 473,489 17,779,122 18,252,611 $ 22,914,575 $ 28,980,813 $ 51,895,388 $ 21,940,869 $ 36,367,150 $ 58,308,019

Long-Lived Intangible Assets (T

Long-Lived Intangible Assets (Tables)	12 Months Ended
Long-Lived Intangible Assets (Tables)	Dec. 31, 2020
Goodwill And Intangible Assets Disclosure [Abstract]
Schedule of Change in Identified Intangible Assets	The change in identified intangible assets is as follows Preliminary Valuation Revised Valuation Change Customer lists and relationships $ 1,470,000 $ 470,000 $ (1,000,000 ) Trade name 100,000 90,000 (10,000 ) Non-compete 200,000 15,000 (185,000 ) $ 1,770,000 $ 575,000 $ (1,195,000 )
Schedule of Definite Lived Intangible Assets	Definite lived intangible assets related to acquisitions are as follows as of December 31, 2020: Expected Life Remaining Months Gross Intangible Assets Accumulated Amortization Net Intangible Assets Customer lists and relationships 36 to 60 months 10 to 32 months $ 2,084,515 $ (1,578,178 ) $ 506,337 Drawings and technology 36 months 0 months 760,207 (760,207 ) - Trade name, trademarks & other 24 to 36 months 10 months 447,274 (355,742 ) 91,532 Non-compete 36 months 10 months 246,797 (182,409 ) 64,388 $ 3,538,793 $ (2,876,536 ) $ 662,257 Definite lived intangible assets related to acquisitions are as follows as of December 31, 2019: Expected Life Remaining Months Gross Intangible Assets Accumulated Amortization Net Intangible Assets Customer lists and relationships 36 to 60 months 22 to 44 months $ 2,084,515 $ (1,109,681 ) $ 974,834 Drawings and technology 36 months 0 months 760,207 (760,207 ) - Trade name, trademarks & other 24 to 36 months 8 to 22 months 447,274 (217,570 ) 229,704 Non-compete 36 months 22 months 246,797 (105,143 ) 141,654 $ 3,538,793 $ (2,192,601 ) $ 1,346,192
Schedule of Amortization Expense of Definite Lived Intangible Assets	The amortization expense of the definite lived intangible assets for the years remaining is as follows: 2021 2022 2023 Total $ 556,872 $ 63,231 $ 42,154 $ 662,257

Accounts Receivable (Tables)

Accounts Receivable (Tables)	12 Months Ended
Accounts Receivable (Tables)	Dec. 31, 2020
Accounts Receivable Net Current [Abstract]
Schedule of Accounts Receivable, Net	Accounts receivable, net consists of the following at December 31: December 31, December 31, 2020 2019 Accounts receivable $ 7,491,397 $ 11,655,725 Unbilled receivables 106 25,432 7,491,503 11,681,157 Less: allowance for doubtful accounts (33,120 ) (14,000 ) $ 7,458,383 $ 11,667,157

Inventories (Tables)

Inventories (Tables)	12 Months Ended
Inventories (Tables)	Dec. 31, 2020
Inventory Disclosure [Abstract]
Summary of Inventories, Net	Inventories, net consist of the following at December 31: December 31, December 31, 2020 2019 Raw materials $ 5,210,327 $ 2,478,882 Sub-assemblies 255,699 1,857,004 Work-in-process 407,328 493,276 Finished goods 4,424,603 3,087,529 10,297,957 7,916,691 Less: reserves for obsolete and slow-moving inventories (650,453 ) (547,335 ) $ 9,647,504 $ 7,369,356

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
Property and Equipment (Tables)	Dec. 31, 2020
Property Plant And Equipment [Abstract]
Property and Equipment, Net	Property and equipment, net consists of the following at December 31: December 31, December 31, 2020 2019 Computers and computer equipment $ 748,392 $ 633,546 Furniture and office equipment 329,725 340,801 Manufacturing equipment and engineering tools 2,710,784 2,501,020 Software implementation 2,203,484 1,709,125 Leasehold improvements 943,194 892,097 Vehicles 4,315 - 6,939,894 6,076,589 Less: accumulated depreciation and amortization (3,452,716 ) (2,508,025 ) $ 3,487,178 $ 3,568,564

Accrued Expenses and Other Li_2

Accrued Expenses and Other Liabilities (Tables)	12 Months Ended
Accrued Expenses and Other Liabilities (Tables)	Dec. 31, 2020
Accrued Liabilities And Other Liabilities [Abstract]
Schedule of Accrued Expenses and Other Liabilities	Accrued expenses and other liabilities consist of the following at December 31: December 31, December 31, 2020 2019 Accrued compensation and related liabilities $ 932,988 $ 1,621,177 Deferred revenue and customer deposits 1,096,672 1,260,126 Warranty reserve 425,636 424,011 Deferred rent 312,909 373,354 Other accrued expenses 713,239 928,764 $ 3,481,444 $ 4,607,432

Debt (Tables)

Debt (Tables)	12 Months Ended
Debt (Tables)	Dec. 31, 2020
Debt Disclosure [Abstract]
Summary of Outstanding Debt Obligations	A summary of outstanding debt obligations as of December 31, 2020 is as follows: Loan Description Current Interest Rate Maturity Date Balance (€) Balance ($) Current Portion Long-term Portion Domestic: Notes payable - third party 9.50% April-21 € - $ 63,188 $ 63,188 $ - Related party notes payable 9.50% April-21 - 206,669 206,669 - Convertible senior secured note 10% OID April-22 - 2,590,908 2,045,454 545,454 PPP loan 1.00% April-22 - 1,499,360 - 1,499,360 € - $ 4,360,125 $ 2,315,311 $ 2,044,814 Foreign: Uni Credit Bank AG 1.87% June-21 € 500,000 $ 611,406 $ 611,406 $ - Uni Credit Bank AG 2.25% March-21 66,446 81,251 81,251 - Uni Credit Bank AG 1.90% April-21 500,000 611,406 611,406 - € 1,066,446 $ 1,304,063 $ 1,304,063 $ - $ 5,664,188 $ 3,619,374 $ 2,044,814 Outstanding debt obligations as of December 31, 2020 consist of the following: Year Ended December 31, 2020 Related Parties Third Parties Convertible Note PPP Loan Foreign Total Current portion: Principal $ 206,669 $ 63,188 $ 2,045,454 $ - $ 1,304,063 $ 3,619,374 Less discount (6,726 ) (2,047 ) (124,738 ) - - (133,511 ) Less loan origination costs - - (131,504 ) - - (131,504 ) Net liability $ 199,943 $ 61,141 $ 1,789,212 $ - $ 1,304,063 $ 3,354,359 Long-term portion: Principal $ - $ - $ 545,454 $ 1,499,360 $ - $ 2,044,814 Less discount - - (6,867 ) - - (6,867 ) Less loan origination costs - - (7,240 ) - - (7,240 ) Net liability $ - $ - $ 531,347 $ 1,499,360 $ - $ 2,030,707 Total: Principal $ 206,669 $ 63,188 $ 2,590,908 $ 1,499,360 $ 1,304,063 $ 5,664,188 Less discount (6,726 ) (2,047 ) (131,605 ) - - (140,378 ) Less loan origination costs - - (138,744 ) - - (138,744 ) Net liability $ 199,943 $ 61,141 $ 2,320,559 $ 1,499,360 $ 1,304,063 $ 5,385,066
Schedule of Total Future Payments under Notes Payable and Related Party Notes Payable	Total future payments under the notes payable and related notes payable described above as of December 31, 2020 are as follows: Year Ending December 31, Related Parties Third Parties Convertible Note PPP Loan Foreign Total Discount / Loan Original Costs 2021 $ 206,669 $ 63,188 $ 2,045,454 $ - $ 1,304,063 $ 3,619,374 $ (265,015 ) 2022 - - 545,454 1,499,360 - 2,044,814 (14,107 ) Total minimum payments 206,669 63,188 2,590,908 1,499,360 1,304,063 5,664,188 (279,122 ) Current portion of notes payable (206,669 ) (63,188 ) (2,045,454 ) - (1,304,063 ) (3,619,374 ) 265,015 Notes payable, net of current portion $ - $ - $ 545,454 $ 1,499,360 $ - $ 2,044,814 $ (14,107 )

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	12 Months Ended
Stockholders' Equity (Tables)	Dec. 31, 2020
Stockholders Equity Note [Abstract]
Summary of Stock Option Activity	A summary of stock option activity under the plans during the years ended December 31, 2020 and 2019 are as follows: Stock Options Outstanding Number of Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Life (in years) Aggregate Intrinsic Value Outstanding at January 1, 2019 2,018,747 $ 1.13 4.08 $ 2,013,516 Granted 106,000 $ 2.14 Forfeited / Canceled (62,000 ) $ 2.04 Exercised (376,303 ) $ 0.46 Outstanding at December 31, 2019 1,686,444 $ 1.13 4.84 $ 2,013,516 Granted 432,125 $ 2.17 Forfeited / Canceled (38,197 ) $ 2.32 Exercised (760,105 ) $ 0.88 Outstanding at December 31, 2020 1,320,267 $ 1.81 6.43 $ 2,889,274 Exercisable at December 31, 2020 842,871 $ 1.56 4.81 $ 2,060,542 Vested and expected to vest at December 31, 2020 1,305,945 $ 1.81 6.40 $ 2,864,412
Summary of Common Stock Options Outstanding	The following table summarizes information about common stock options outstanding as of December 31, 2020: Stock Options Outstanding Stock Options Exercisable Plan Exercise Price Range Number of Shares Outstanding Weighted Average Remaining Contractual Life (in years) Weighted Average Exercise Price Number of Shares Exercisable Weighted Average Remaining Contractual Life (in years) Weighted Average Exercise Price 2011 $0.46-$0.80 309,895 2.15 $ 0.63 309,895 2.15 $ 0.63 2015 $1.78-$1.95 424,610 6.00 $ 1.74 423,881 6.00 $ 1.74 2017 $2.14-$4.09 585,762 9.01 $ 2.49 109,095 7.73 $ 3.48 1,320,267 842,871
Schedule of Assumption to Calculate Weighted Average Grant Date Fair Value of Options Grant	The following table presents details of the assumptions used to calculate the weighted-average grant date fair value of common stock options granted by the Company: For the Year Ended December 31, 2020 2019 Expected term (in years) 5.04 4.6 - 5.9 Expected volatility 43.5 - 47.8% 43.7 - 44.4 % Risk-free interest rate 0.33 % 2.30 - 2.49% Weighted average grant date fair value per share $ 0.83 $ 1.09 Grant date fair value of options vested $ 554,575 $ 706,417 Intrinsic value of options exercised $ 2,370,491 $ 559,237
Schedule of Restricted Stock Unit Activity	The Company’s restricted stock unit activity for the years ended December 31, 2020 and 2019 is as follows: Restricted Stock Units Number of Shares Weighted Average Grant Date Fair Value Unvested at January 1, 2019 173,335 $ 4.13 Granted 167,500 $ 2.43 Vested (116,665 ) $ (3.86 ) Canceled (7,500 ) $ (2.34 ) Unvested at December 31, 2019 216,670 $ 3.02 Granted 554,251 $ 2.63 Vested (151,251 ) $ 3.16 Canceled (43,748 ) $ 2.43 Unvested at December 31, 2020 575,922 $ 2.65
Summary of Stock-Based Compensation Expense	Stock-based compensation expense for the years ended December 31, 2020 and 2019 was comprised of the following: For the Year Ended December 31, Stock-based compensation classified as: 2020 2019 General and administrative $ 556,935 $ 469,714 Production 65,631 70,243 Marketing and selling 65,580 59,486 Research and development 36,232 50,026 $ 724,378 $ 649,469
Schedule of Warrant Activity	The following table summarizes the Company’s warrant activity during the years ended December 31, 2020 and 2019: Number of Warrants Weighted Average Exercise Price Warrants outstanding – January 1, 2019 578,996 $ 4.32 Warrants granted 69,766 $ 2.15 Warrants exercised (17,815 ) $ 1.40 Warrants outstanding – December 31, 2019 630,947 $ 4.16 Warrants granted - $ - Warrants exercised (125,001 ) $ 0.76 Warrants outstanding – December 31, 2020 505,946 $ 5.00

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
Commitments and Contingencies (Tables)	Dec. 31, 2020
Commitments And Contingencies Disclosure [Abstract]
Schedule of Future Minimum Rental Commitments Under Operating Leases	Future annual minimum rental commitments under operating leases as of December 31, 2020 are as follows: Year Ending December 31, Amount payable 2021 $ 526,339 2022 302,362 2023 311,433 2024 211,734 Thereafter - Total minimum lease payments $ 1,351,868

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
Income Taxes (Tables)	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Schedule of Pre-tax Income (Loss)	For the years ended December 31, 2020 and 2019, pre-tax income (loss) was attributed to the following jurisdictions: For the Years Ended December 31, 2020 2019 Domestic operations $ (760,603 ) $ (947,350 ) Foreign operations 150,315 284,265 $ (610,288 ) $ (663,085 )
Schedule of (Benefit) Provision for Income Taxes	Set forth below is the (benefit) provision for income taxes for the years ended December 31: For the Years Ended December 31, 2020 2019 Current: Federal $ (26,951 ) $ - State 16,058 19,676 International 149,958 439,662 139,065 459,338 Deferred: Federal (563,107 ) (164,662 ) State (180,059 ) (57,424 ) International 357 - (742,809 ) (222,086 ) Total (benefit) provision for income taxes $ (603,744 ) $ 237,252
Schedule of Reconciliation of (Benefit) Provision for Income Taxes Computed at Federal Statutory Rates (Benefit) Provision for Income Taxes	The reconciliation of the (benefit) provision for income taxes computed at federal statutory rates to the (benefit) provision for income taxes for the years ended December 31, 2020 and 2019 are as follows: For the Years Ended December 31, 2020 2019 Provision at federal statutory rates (21% applied to earnings before income taxes) $ (128,161 ) $ (200,212 ) State income taxes, net of federal benefit 7,685 38,764 Other permanent items (164,300 ) 320,208 Research and development credits (364,843 ) (510,568 ) Stock based compensation (178,552 ) (48,499 ) Amortization and impairment 132,934 550,454 Uncertain tax positions 48,492 54,452 Other 43,001 32,653 $ (603,744 ) $ 237,252
Schedule of Components of Deferred Taxes	Significant components of deferred taxes as of December 31, 2020 and 2019 were as follows: For the Years Ended December 31, 2020 2019 Deferred tax assets: Reserves $ 23,735 $ 21,677 Deferred compensation 166,740 66,460 Stock compensation 183,742 191,855 Deferred revenue 132,814 126,428 Inventories 212,226 182,189 Credits and loss carryforward 4,314,653 3,794,279 Total deferred tax assets before valuation allowance 5,033,910 4,382,888 Less: valuation allowance - (178,593 ) Total deferred tax assets 5,033,910 4,204,295 Deferred tax liabilities: Property and equipment (229,042 ) (369,004 ) Intangible assets (602,277 ) (527,447 ) Other (327,288 ) (288,021 ) Total deferred tax liabilities (1,158,607 ) (1,184,472 ) Deferred tax assets 3,875,303 3,019,823 Valuation allowance (176,710 ) - Net deferred assets $ 3,698,593 $ 3,019,823
Schedule of Reconciliation Beginning and Ending Amount of Unrecognized Tax Benefits	A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows: Unrecognized tax benefits balance at December 31, 2018 $ 262,784 Gross increases for tax positions of the current year 54,452 Unrecognized tax benefits balance at December 31, 2019 317,236 Gross increases for tax positions of the current year 54,452 Unrecognized tax benefits balance at December 31, 2020 $ 371,688

Net Loss Per Share (Tables)

Net Loss Per Share (Tables)	12 Months Ended
Net Loss Per Share (Tables)	Dec. 31, 2020
Earnings Per Share [Abstract]
Summary of Basic and Diluted Net Loss Per Share	Basic and diluted net loss per share was calculated as follows for the years ended December 31, 2020 and 2019: For the Year Ended December 31, 2020 2019 Basic and diluted net loss per share: Numerator: Net loss $ (6,544 ) $ (900,337 ) Denominator: Weighted average common shares outstanding - basic 16,512,203 15,148,613 Effect of dilutive securities - - Weighted average common shares outstanding - diluted 16,512,203 15,148,613 Net loss per common share: Basic $ (0.00 ) $ (0.06 ) Diluted $ (0.00 ) $ (0.06 )

Segment and Geographic Inform_2

Segment and Geographic Information (Tables)	12 Months Ended
Segment and Geographic Information (Tables)	Dec. 31, 2020
Segment Reporting [Abstract]
Schedule of (Loss) Income from Operations by Reporting Segments	Segment detail for the years ended December 31, 2020 and 2019 is as follows: For the Year Ended December 31, 2020 For the Year Ended December 31, 2029 OSS Bressner Total OSS Bressner Total Revenues $ 33,650,019 $ 18,245,369 $ 51,895,388 $ 40,055,408 $ 18,252,611 $ 58,308,019 Cost of revenues (21,081,787 ) (14,378,987 ) (35,460,774 ) (24,762,812 ) (14,142,944 ) (38,905,756 ) Gross profit 12,568,232 3,866,382 16,434,614 15,292,596 4,109,667 19,402,263 Gross profit % 37.3 % 21.2 % 31.7 % 38.2 % 22.5 % 33.3 % Total operating expenses (13,129,857 ) (3,729,038 ) (16,858,895 ) (16,391,427 ) (3,789,855 ) (20,181,282 ) (Loss) income from operations $ (561,625 ) $ 137,344 $ (424,281 ) $ (1,098,831 ) $ 319,812 $ (779,019 )

The Company and Basis of Pres_2

The Company and Basis of Presentation - Additional Information (Details)

Mar. 03, 2021USD ($)

Mar. 01, 2021USD ($)$ / sharesshares

Apr. 27, 2020USD ($)Installment

Apr. 24, 2020USD ($)

Apr. 07, 2020USD ($)

Apr. 30, 2017USD ($)

Jul. 31, 2019USD ($)shares

Mar. 31, 2019USD ($)

Feb. 28, 2018USD ($)

Dec. 31, 2020USD ($)shares

Dec. 31, 2019USD ($)shares

Apr. 28, 2020USD ($)

Apr. 09, 2020EUR (€)

Jun. 19, 2019USD ($)

Oct. 31, 2018

Organization Consolidation And Presentation Of Financial Statements [Line Items]

Net proceeds from issuance of initial public offering

$ 16,100,000

Proceeds from notes payable

$ 350,000

Common stock, shares issued | shares

1,554,546

16,684,424

16,121,747

Proceeds from issuance of common stock

$ 2,488,148

$ 2,700,714

Loan amount

$ 5,664,188

Cash and cash equivalents

6,316,921

5,185,321

Working capital

16,266,293

Operating loss

424,281

779,019

Cash used in operating activities

250,173

$ (2,374,868)

Non-interest bearing convertible note

$ 6,000,000

Original issue discount rate

10.00%

Tranche One

Organization Consolidation And Presentation Of Financial Statements [Line Items]

Non-interest bearing convertible note

$ 3,000,000

Debt maturity term

3 months

Tranche Two

Organization Consolidation And Presentation Of Financial Statements [Line Items]

Non-interest bearing convertible note

$ 3,000,000

Debt maturity term

7 months

Number of note repayable installments | Installment

Direct Offering | Subsequent Event

Organization Consolidation And Presentation Of Financial Statements [Line Items]

Estimated proceeds from Issuance of common stock after commissions and offering costs

$ 9,250,000

Proceeds from issuance of stock, net of issuance costs, Shares | shares

1,497,006

Sale of stock, price per share | $ / shares

$ 6.68

Follow-on Public Offering

Organization Consolidation And Presentation Of Financial Statements [Line Items]

Aggregate of common stock preferred stock debt securities and warrants securities

$ 100,000,000

Members of Board of Directors and Others

Organization Consolidation And Presentation Of Financial Statements [Line Items]

Proceeds from notes payable

$ 1,500,000

Management

Organization Consolidation And Presentation Of Financial Statements [Line Items]

Estimated savings from cost reduction plan

$ 2,500,000

Senior Secured Convertible Promissory Notes

Organization Consolidation And Presentation Of Financial Statements [Line Items]

Debt instrument, face amount

$ 3,000,000

Debt instrument, interest rate

10.00%

Paycheck Protection Program

Organization Consolidation And Presentation Of Financial Statements [Line Items]

Loan amount

$ 1,500,000

Bressner Technology

Organization Consolidation And Presentation Of Financial Statements [Line Items]

Percentage of shares acquired

100.00%

Bressner Technology GmbH

Organization Consolidation And Presentation Of Financial Statements [Line Items]

Debt instrument, face amount | €

€ 500,000

Cash and cash equivalents

$ 1,062,818

SkyScale, LLC

Organization Consolidation And Presentation Of Financial Statements [Line Items]

Member contribution to joint venture

$ 750,000

Interest received in joint venture

50.00%

Significant Accounting Polici_4

Significant Accounting Policies - Additional Information (Details)	3 Months Ended	12 Months Ended
	Sep. 30, 2020USD ($)	Dec. 31, 2020USD ($)CustomerContract	Dec. 31, 2019USD ($)CustomerContract	Dec. 31, 2020EUR (€)
Significant Accounting Policies [Line Items]
Maximum basic deposit coverage per owner		$ 250,000
Maximum basic securities coverage per owner		250,000
Aggregate amount of deposits coverage in excess of insurance limits		4,816,433
Allowance for doubtful accounts receivable		32,120	$ 14,000
Unbilled receivables		106	25,432
Impairment of goodwill		0	1,697,394
Impairment of intangible and long-lived assets		0
Amount of warranties sold		$ 51,895,388	58,308,019
Customers extended warranties, description		The Company offers customers extended warranties beyond the standard one-year warranty on the product. The extended warranties are considered service-type warranties and would be considered as a separate performance obligation under ASC 606. The Company is the primary obligor and, revenue is recognized on a gross basis ratably over the term of the extended warranty. The customer can purchase extended warranties from one to five years, in the bronze, silver or gold categories.
Term of customers product warranty		1 year
Deferred revenue to be recognize		$ 407,768
Unearned revenue recognition period		2020 through 2024
Purchase price allocation period		1 year
Amortization of debt discount		$ 376,004	21,303
Advertising costs		377,105	352,080
Benefit in income tax provision		41,561
Additional interim tax benefit		$ (603,744)	237,252
ASU 2016-02
Significant Accounting Policies [Line Items]
Change in accounting principle, ASU, adopted		true		true
Change in accounting principle, ASU, adoption date		Dec. 15, 2021		Dec. 15, 2021
ASU 2016-13
Significant Accounting Policies [Line Items]
Change in accounting principle, ASU, adopted		true		true
Change in accounting principle, ASU, adoption date		Dec. 15, 2022		Dec. 15, 2022
ASU 2014-09
Significant Accounting Policies [Line Items]
Change in accounting principle, ASU, adopted		true		true
Change in accounting principle, ASU, adoption date		Jan. 1, 2019		Jan. 1, 2019
ASU 2018-07
Significant Accounting Policies [Line Items]
Change in accounting principle, ASU, adopted		true		true
Change in accounting principle, ASU, adoption date		Dec. 31, 2020		Dec. 31, 2020
ASU 2016-15
Significant Accounting Policies [Line Items]
Change in accounting principle, ASU, adopted		true		true
Change in accounting principle, ASU, adoption date		Dec. 15, 2018		Dec. 15, 2018
ASU 2017-11
Significant Accounting Policies [Line Items]
Change in accounting principle, ASU, adopted		true		true
Change in accounting principle, ASU, adoption date		Apr. 1, 2020		Apr. 1, 2020
ASU 2019-12
Significant Accounting Policies [Line Items]
Change in accounting principle, ASU, adopted		true		true
Change in accounting principle, ASU, adoption date		Jul. 1, 2020		Jul. 1, 2020
Additional interim tax benefit	$ 446,099
Change in accounting principle, ASU, early adopted		true		true
Interest Expense
Significant Accounting Policies [Line Items]
Amortization of debt discount		$ 376,006	21,303
Product Warranty
Significant Accounting Policies [Line Items]
Amount of warranties sold		373,847	377,768
Revenue recognized		401,915	392,532
Deferred revenue		407,768	394,571
Vendor Managed Inventory Program Agreement
Significant Accounting Policies [Line Items]
Amount of warranties sold		6,692,752	10,075,756
Product sold but held in inventory		$ 1,482,186	$ 459,893
Minimum
Significant Accounting Policies [Line Items]
Estimated useful lives		2 years
Contracts with customers payment terms		30 days
Term of customers product extended warranty		1 year
Maximum
Significant Accounting Policies [Line Items]
Estimated useful lives		7 years
Contracts with customers payment terms		60 days
Term of customers product extended warranty		5 years
Percentage of uncertain income tax positions not recognized		50.00%
Sales Revenue, Net \| Customer Concentration Risk
Significant Accounting Policies [Line Items]
Concentration risk, number of customers \| Customer		2	2
Concentration risk, percentage		24.00%	41.00%
Cost of Goods, Total \| Supplier Concentration Risk
Significant Accounting Policies [Line Items]
Concentration risk, percentage		18.30%	11.00%
Net Trade Accounts Receivable \| Customer Concentration Risk
Significant Accounting Policies [Line Items]
Concentration risk, percentage		64.00%	72.00%
Bressner
Significant Accounting Policies [Line Items]
Maximum basic deposit coverage per owner \| €				€ 100,000
Aggregate amount of deposits coverage in excess of insurance limits		$ 818,256		€ 669,160
Bressner \| Designated as Hedging Instrument
Significant Accounting Policies [Line Items]
Number of foreign exchange contracts \| Contract		0	0

Significant Accounting Polici_5

Significant Accounting Policies - Schedule of Operating Segment Revenues Disaggregated by Primary Geographic Market Based on Customer's Geographic Location (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Disaggregation Of Revenue [Line Items]
Operating segment revenues	$ 51,895,388	$ 58,308,019
Customized Computers and Flash Arrays
Disaggregation Of Revenue [Line Items]
Operating segment revenues	32,309,533	37,518,074
In-flight Entertainment & Connectivity
Disaggregation Of Revenue [Line Items]
Operating segment revenues	1,340,485	2,537,334
Value-added Reseller with Minimal Customization
Disaggregation Of Revenue [Line Items]
Operating segment revenues	18,245,370	18,252,611
Domestic
Disaggregation Of Revenue [Line Items]
Operating segment revenues	22,914,575	21,940,869
Domestic \| Customized Computers and Flash Arrays
Disaggregation Of Revenue [Line Items]
Operating segment revenues	21,698,400	19,436,784
Domestic \| In-flight Entertainment & Connectivity
Disaggregation Of Revenue [Line Items]
Operating segment revenues	1,123,664	2,030,596
Domestic \| Value-added Reseller with Minimal Customization
Disaggregation Of Revenue [Line Items]
Operating segment revenues	92,511	473,489
International
Disaggregation Of Revenue [Line Items]
Operating segment revenues	28,980,813	36,367,150
International \| Customized Computers and Flash Arrays
Disaggregation Of Revenue [Line Items]
Operating segment revenues	10,611,133	18,081,290
International \| In-flight Entertainment & Connectivity
Disaggregation Of Revenue [Line Items]
Operating segment revenues	216,821	506,738
International \| Value-added Reseller with Minimal Customization
Disaggregation Of Revenue [Line Items]
Operating segment revenues	$ 18,152,859	$ 17,779,122

Long-Lived Intangible Assets -

Long-Lived Intangible Assets - Additional Information (Details)	Aug. 31, 2018USD ($)yr$ / sharesshares	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Apr. 30, 2019USD ($)
Long Lived Intangible Assets [Line Items]
Goodwill		$ 7,120,510	$ 7,120,510
Impairment of goodwill		0	1,697,394
Amortization expense		683,935	$ 984,065
Concept Development Inc
Long Lived Intangible Assets [Line Items]
Business acquisition date	Aug. 31, 2018
Percentage of shares acquired	100.00%
Cash paid to acquire businesses	$ 646,759
Common stock shares issued \| shares	1,266,364
Common stock shares issued, Value	$ 4,194,673
Share price \| $ / shares	$ 3.63
Goodwill	$ 3,100,361			$ 1,195,000
Identified intangible assets	$ 1,770,000			$ 575,000
Impairment of goodwill		$ 1,697,394
Concept Development Inc \| Discount Rate
Long Lived Intangible Assets [Line Items]
Business combination fair value assumption equity interest measurement input	8.75
Concept Development Inc \| Lack of Marketability
Long Lived Intangible Assets [Line Items]
Business combination fair value assumption equity interest measurement input \| yr	1

Long-Lived Intangible Assets _2

Long-Lived Intangible Assets - Schedule of Change in Identified Intangible Assets (Details) - Concept Development Inc - USD ($)	1 Months Ended
	Apr. 30, 2019	Aug. 31, 2018
Finite Lived Intangible Assets [Line Items]
Identified intangible assets	$ 575,000	$ 1,770,000
Identified intangible assets, change	(1,195,000)
Customer Lists and Relationships
Finite Lived Intangible Assets [Line Items]
Identified intangible assets	470,000	1,470,000
Identified intangible assets, change	(1,000,000)
Trade Name
Finite Lived Intangible Assets [Line Items]
Identified intangible assets	90,000	100,000
Identified intangible assets, change	(10,000)
Non-Compete
Finite Lived Intangible Assets [Line Items]
Identified intangible assets	15,000	$ 200,000
Identified intangible assets, change	$ (185,000)

Long-Lived Intangible Assets _3

Long-Lived Intangible Assets - Schedule of Definite Lived Intangible Assets (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Finite Lived Intangible Assets [Line Items]
Definite lived intangible assets, Gross	$ 3,538,793	$ 3,538,793
Definite lived intangible assets, Accumulated Amortization	(2,876,536)	(2,192,601)
Definite lived intangible assets, Net	662,257	1,346,192
Customer Lists and Relationships
Finite Lived Intangible Assets [Line Items]
Definite lived intangible assets, Gross	2,084,515	2,084,515
Definite lived intangible assets, Accumulated Amortization	(1,578,178)	(1,109,681)
Definite lived intangible assets, Net	$ 506,337	$ 974,834
Customer Lists and Relationships \| Minimum
Finite Lived Intangible Assets [Line Items]
Definite lived intangible assets, Expected Life	36 months	36 months
Definite lived intangible assets, Remaining Months	10 months	22 months
Customer Lists and Relationships \| Maximum
Finite Lived Intangible Assets [Line Items]
Definite lived intangible assets, Expected Life	60 months	60 months
Definite lived intangible assets, Remaining Months	32 months	44 months
Drawings and Technology
Finite Lived Intangible Assets [Line Items]
Definite lived intangible assets, Expected Life	36 months	36 months
Definite lived intangible assets, Remaining Months	0 days	0 days
Definite lived intangible assets, Gross	$ 760,207	$ 760,207
Definite lived intangible assets, Accumulated Amortization	$ (760,207)	(760,207)
Trade name, Trademarks & other
Finite Lived Intangible Assets [Line Items]
Definite lived intangible assets, Remaining Months	10 months
Definite lived intangible assets, Gross	$ 447,274	447,274
Definite lived intangible assets, Accumulated Amortization	(355,742)	(217,570)
Definite lived intangible assets, Net	$ 91,532	$ 229,704
Trade name, Trademarks & other \| Minimum
Finite Lived Intangible Assets [Line Items]
Definite lived intangible assets, Expected Life	24 months	24 months
Definite lived intangible assets, Remaining Months		8 months
Trade name, Trademarks & other \| Maximum
Finite Lived Intangible Assets [Line Items]
Definite lived intangible assets, Expected Life	36 months	36 months
Definite lived intangible assets, Remaining Months		22 months
Non-Compete
Finite Lived Intangible Assets [Line Items]
Definite lived intangible assets, Expected Life	36 months	36 months
Definite lived intangible assets, Remaining Months	10 months	22 months
Definite lived intangible assets, Gross	$ 246,797	$ 246,797
Definite lived intangible assets, Accumulated Amortization	(182,409)	(105,143)
Definite lived intangible assets, Net	$ 64,388	$ 141,654

Long-Lived Intangible Assets _4

Long-Lived Intangible Assets - Schedule of Amortization Expense of Definite Lived Intangible Assets (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Goodwill And Intangible Assets Disclosure [Abstract]
2021	$ 556,872
2022	63,231
2023	42,154
Definite lived intangible assets, Net	$ 662,257	$ 1,346,192

Accounts Receivable - Schedule

Accounts Receivable - Schedule of Accounts Receivable, Net (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Accounts Notes And Loans Receivable [Line Items]
Accounts receivable gross	$ 7,491,503	$ 11,681,157
Less: allowance for doubtful accounts	(33,120)	(14,000)
Accounts receivable, total	7,458,383	11,667,157
Accounts Receivable
Accounts Notes And Loans Receivable [Line Items]
Accounts receivable gross	7,491,397	11,655,725
Unbilled Receivables
Accounts Notes And Loans Receivable [Line Items]
Accounts receivable gross	$ 106	$ 25,432

Accounts Receivable - Additiona

Accounts Receivable - Additional Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Accounts Receivable Net Current [Abstract]
Provision for bad debt expense	$ 20,000	$ 7,263

Inventories - Summary of Invent

Inventories - Summary of Inventories, Net (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Inventory Disclosure [Abstract]
Raw materials	$ 5,210,327	$ 2,478,882
Sub-assemblies	255,699	1,857,004
Work-in-process	407,328	493,276
Finished goods	4,424,603	3,087,529
Inventory gross	10,297,957	7,916,691
Less: reserves for obsolete and slow-moving inventories	(650,453)	(547,335)
Inventory net	$ 9,647,504	$ 7,369,356

Property and Equipment - Schedu

Property and Equipment - Schedule of Property and Equipment, Net (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Property Plant And Equipment [Line Items]
Property and equipment, gross	$ 6,939,894	$ 6,076,589
Less: accumulated depreciation and amortization	(3,452,716)	(2,508,025)
Property plant and equipment, net excluding construction in progress and software implementation	3,487,178	3,568,564
Computers and Computer Equipment
Property Plant And Equipment [Line Items]
Property and equipment, gross	748,392	633,546
Furniture and Office Equipment
Property Plant And Equipment [Line Items]
Property and equipment, gross	329,725	340,801
Manufacturing Equipment and Engineering Tools
Property Plant And Equipment [Line Items]
Property and equipment, gross	2,710,784	2,501,020
Leasehold Improvements
Property Plant And Equipment [Line Items]
Property and equipment, gross	943,194	892,097
Software Implementation
Property Plant And Equipment [Line Items]
Property and equipment, gross	2,203,484	$ 1,709,125
Vehicles
Property Plant And Equipment [Line Items]
Property and equipment, gross	$ 4,315

Property and Equipment - Additi

Property and Equipment - Additional Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Property and Equipment
Property Plant And Equipment [Line Items]
Depreciation and amortization	$ 922,597	$ 671,223

Accrued Expenses and Other Li_3

Accrued Expenses and Other Liabilities - Schedule of Accrued Expenses and Other Liabilities (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Accrued Liabilities And Other Liabilities [Abstract]
Accrued compensation and related liabilities	$ 932,988	$ 1,621,177
Deferred revenue and customer deposits	1,096,672	1,260,126
Warranty reserve	425,636	424,011
Deferred rent	312,909	373,354
Other accrued expenses	713,239	928,764
Accrued expenses and other liabilities	$ 3,481,444	$ 4,607,432

Debt - Additional Information (

Debt - Additional Information (Details)

Jul. 01, 2020

May 11, 2020USD ($)

Apr. 24, 2020USD ($)$ / shares

Apr. 20, 2020USD ($)$ / shares

Apr. 09, 2020EUR (€)

Sep. 30, 2019USD ($)

Jun. 30, 2019USD ($)

Apr. 30, 2019USD ($)Individual$ / sharesshares

Apr. 30, 2019EUR (€)Individual

Sep. 30, 2017USD ($)

Sep. 30, 2017EUR (€)

Dec. 31, 2020USD ($)LineofCreditTermLoan$ / shares

Dec. 31, 2019USD ($)$ / shares

Dec. 31, 2020EUR (€)LineofCreditTermLoan

Dec. 31, 2019EUR (€)

Sep. 30, 2019EUR (€)

Jun. 30, 2019EUR (€)

Apr. 30, 2019EUR (€)shares

Sep. 30, 2017EUR (€)

Debt Instrument [Line Items]

Total balance outstanding

$ 5,664,188

Borrowings from notes payable

$ 350,000

Non-interest bearing convertible note

$ 6,000,000

Common stock, par value | $ / shares

$ 0.0001

Original issue discount rate

10.00%

Debt discount amortization

$ 376,004

$ 21,303

April 2019 Notes

Debt Instrument [Line Items]

Total balance outstanding

$ 63,188

241,054

Debt instrument, face amount

$ 350,000

Debt maturity term

2 years

Debt instrument, interest rate

9.50%

Debt instrument, monthly / quarterly principal and interest payments

$ 16,100

Number of individuals | Individual

Warrants to purchase common stock percentage equal to original principal

10.00%

Warrants exercise price | $ / shares

$ 2.15

Warrants to purchase common stock | shares

16,276

Estimated fair value of each warrants | $ / shares

$ 0.90

April 2019 Notes | Exercise Price

Debt Instrument [Line Items]

Warrants exercise price | $ / shares

$ 2.15

April 2019 Notes | Warrants

Debt Instrument [Line Items]

Fair value of the warrant issued

$ 14,037

April 2019 Notes | Warrants | Exercise Price

Debt Instrument [Line Items]

Warrants exercise price | $ / shares

$ 2.15

April 2019 Notes | Warrants | Contractual Term

Debt Instrument [Line Items]

Fair value assumptions

5 years

April 2019 Notes | Warrants | Volatility Rate

Debt Instrument [Line Items]

Fair value assumptions

0.4460

April 2019 Notes | Warrants | Dividend Rate

Debt Instrument [Line Items]

Fair value assumptions

April 2019 Notes | Warrants | Risk-free Interest Rate

Debt Instrument [Line Items]

Fair value assumptions

0.02307

April 2019 Related Party Notes | Board of Directors

Debt Instrument [Line Items]

Total balance outstanding

$ 206,669

791,170

Debt instrument, face amount

$ 1,150,000

Debt maturity term

2 years

Debt instrument, interest rate

9.50%

Debt instrument, monthly / quarterly principal and interest payments

$ 52,900

Number of individuals | Individual

Warrants to purchase common stock percentage equal to original principal

10.00%

Warrants exercise price | $ / shares

$ 2.15

Warrants to purchase common stock | shares

53,490

Estimated fair value of each warrants | $ / shares

$ 0.90

April 2019 Related Party Notes | Warrants

Debt Instrument [Line Items]

Fair value of the warrant issued

$ 46,121

April 2019 Related Party Notes | Warrants | Exercise Price

Debt Instrument [Line Items]

Warrants exercise price | $ / shares

$ 2.15

April 2019 Related Party Notes | Warrants | Contractual Term

Debt Instrument [Line Items]

Fair value assumptions

5 years

April 2019 Related Party Notes | Warrants | Volatility Rate

Debt Instrument [Line Items]

Fair value assumptions

0.4260

April 2019 Related Party Notes | Warrants | Dividend Rate

Debt Instrument [Line Items]

Fair value assumptions

April 2019 Related Party Notes | Warrants | Risk-free Interest Rate

Debt Instrument [Line Items]

Fair value assumptions

0.023067

PPP Loan

Debt Instrument [Line Items]

Total balance outstanding

$ 1,499,360

Debt instrument, interest rate

1.00%

Debt instrument, maturity date

Apr. 30,
2022

Borrowings from notes payable

$ 1,499,360

Loan forgiveness period

56 days

168 days

Percentage of payroll requirement

60.00%

PPP Loan | Minimum

Debt Instrument [Line Items]

Payroll costs exclude compensation of individual employee

$ 100,000

Percentage of reduction in salaries and wages for employees

25.00%

PPP Loan | Maximum

Debt Instrument [Line Items]

Percentage of forgiven amount for non-payroll costs

25.00%

Salaries and wages for employees

$ 100,000

PPP Loan | Two Year Promissory Note

Debt Instrument [Line Items]

Debt instrument, interest rate

1.00%

Debt instrument, maturity date

Apr. 28,
2022

Senior Secured Convertible Promissory Notes

Debt Instrument [Line Items]

Debt instrument, face amount

$ 3,000,000

Debt instrument, interest rate

10.00%

Senior Secured Convertible Promissory Notes | Securities Purchase Agreement

Debt Instrument [Line Items]

Debt instrument, interest rate

0.00%

Debt instrument, maturity date

Apr. 1,
2022

Non-interest bearing convertible note

$ 3,000,000

$ 6,000,000

$ 3,000,000

Common stock, par value | $ / shares

$ 0.0001

Debt instrument, initial conversion price per share | $ / shares

$ 2.50

Original issue discount rate

10.00%

Debt instrument, aggregate purchase price

$ 2,700,000

Debt instrument, conversion price percentage, eligibility of conversion

135.00%

Monthly amortization payments percentage of initial principal

0.04545%

Debt instrument, redemption price percentage

105.00%

110.00%

Debt instrument, conversion description

Subject to the satisfaction of certain equity conditions set forth in the notes, installment amounts may be satisfied in shares of our common stock, with such installment conversion at a conversion price equal to the lower of (i) the conversion price then in effect and (ii) the greater of (x) the floor price of $1.00 (80% of the Nasdaq market price at date of purchase agreement) and (y) the lower of (I) 82.5% the volume weighted average price of our common stock on the trading day immediately before the applicable installment date and (II) 82.5% of the quotient of (A) the sum of the volume weighted average price of our common stock for each of the three (3) trading days with the lowest volume weighted average price of our common stock during the twenty (20) consecutive trading day period ending and including the trading day immediately prior to the applicable installment date, divided by (B) three (3).

Percentage of market price

80.00%

Volume weighted average price of common stock period

3 days

Volume weighted average price period

20 days

Number of trading days, shares pre-delivered

2 days

Debt discount amortization

$ 168,395

Original issue discount rate

$ 316,274

Debt discount amortization

177,530

Debt discount amortization

$ 30,079

21,303

Senior Secured Convertible Promissory Notes | Minimum | Securities Purchase Agreement

Debt Instrument [Line Items]

Debt conversion floor price | $ / shares

$ 1

Volume weighted average price percentage

82.50%

Senior Secured Convertible Promissory Notes | Maximum | Securities Purchase Agreement

Debt Instrument [Line Items]

Volume weighted average price percentage

82.50%

Bressner Technology GmbH

Debt Instrument [Line Items]

Number of term loans outstanding | TermLoan

Debt instrument, face amount | €

€ 500,000

Bressner Technology GmbH | Term Loans

Debt Instrument [Line Items]

Total balance outstanding

$ 1,304,063

€ 1,066,446

Bressner Technology GmbH | Note Payable Maturing on June 18, 2021

Debt Instrument [Line Items]

Total balance outstanding

$ 611,406

571,095

€ 500,000

€ 508,679

Debt instrument, face amount

$ 586,189

€ 500,000

Debt instrument, interest rate

1.70%

1.87%

1.70%

Debt instrument, maturity date

Jun. 25,
2020

Debt instrument, extended maturity date

Jun. 18,
2021

Bressner Technology GmbH | Note Payable Maturing on March 30, 2021

Debt Instrument [Line Items]

Total balance outstanding

$ 81,251

368,835

€ 66,446

328,525

Debt instrument, face amount

$ 586,189

€ 500,000

Debt instrument, interest rate

2.25%

Debt instrument, maturity date

Mar. 30,
2021

Debt instrument, monthly / quarterly principal and interest payments

$ 24,960

€ 22,232

Bressner Technology GmbH | Note Payable Maturing on March 24, 2020

Debt Instrument [Line Items]

Total balance outstanding

338,663

301,650

Debt instrument, face amount

$ 336,810

€ 300,000

Debt instrument, interest rate

1.65%

Debt instrument, maturity date

Mar. 24,
2020

Bressner Technology GmbH | Note Payable Maturing on January 31, 2020

Debt Instrument [Line Items]

Total balance outstanding

$ 28,068

25,000

Debt instrument, face amount

$ 436,272

€ 400,000

Debt instrument, interest rate

2.125%

Debt instrument, maturity date

Jan. 31,
2020

Debt instrument, monthly / quarterly principal and interest payments

$ 28,068

€ 25,000

Term Loans | Bressner Technology GmbH

Debt Instrument [Line Items]

Total balance outstanding

$ 611,406

€ 500,000

Debt maturity term

1 year

Debt instrument, interest rate

1.90%

German Institutions | Revolving Credit Facility | Bressner Technology GmbH

Debt Instrument [Line Items]

Number of lines of credit | LineofCredit

Line of credit facility, maximum borrowing capacity

$ 2,690,184

€ 2,200,000

Total outstanding balance | €

€ 0

German Institutions | Revolving Credit Facility | Bressner Technology GmbH | Line of Credit Facility One

Debt Instrument [Line Items]

Line of credit current rate

3.89%

German Institutions | Revolving Credit Facility | Bressner Technology GmbH | Line of Credit Facility Two

Debt Instrument [Line Items]

Line of credit current rate

4.00%

German Institutions | Revolving Credit Facility | Bressner Technology GmbH | One Million Euros Credit Line

Debt Instrument [Line Items]

Line of credit facility, maturity date

Jan. 31,
2024

Debt - Summary of Outstanding D

Debt - Summary of Outstanding Debt Obligations (Details)	12 Months Ended
Debt - Summary of Outstanding Debt Obligations (Details)	Dec. 31, 2020USD ($)	Dec. 31, 2020EUR (€)
Debt Instrument [Line Items]
Balance	$ 5,664,188
Current Portion	3,619,374
Long-term Portion	$ 2,044,814
PPP Loan
Debt Instrument [Line Items]
Current Interest Rate	1.00%	1.00%
Maturity Date	Apr. 30, 2022
Balance	$ 1,499,360
Long-term Portion	$ 1,499,360
Note Payable - Third Party
Debt Instrument [Line Items]
Current Interest Rate	9.50%	9.50%
Maturity Date	Apr. 30, 2021
Balance	$ 63,188
Current Portion	$ 63,188
Related Party Notes Payable
Debt Instrument [Line Items]
Current Interest Rate	9.50%	9.50%
Maturity Date	Apr. 30, 2021
Balance	$ 206,669
Current Portion	$ 206,669
Convertible Senior Secured Note
Debt Instrument [Line Items]
Current Interest Rate	10.00%	10.00%
Maturity Date	Apr. 30, 2022
Balance	$ 2,590,908
Current Portion	2,045,454
Long-term Portion	545,454
Domestic
Debt Instrument [Line Items]
Balance	4,360,125
Current Portion	2,315,311
Long-term Portion	2,044,814
Foreign
Debt Instrument [Line Items]
Balance	1,304,063	€ 1,066,446
Current Portion	$ 1,304,063
Foreign \| Note Payable Maturing on June 18, 2021
Debt Instrument [Line Items]
Current Interest Rate	1.87%	1.87%
Maturity Date	Jun. 30, 2021
Balance	$ 611,406	€ 500,000
Current Portion	$ 611,406
Foreign \| Note Payable Maturing on March 31, 2021
Debt Instrument [Line Items]
Current Interest Rate	2.25%	2.25%
Maturity Date	Mar. 31, 2021
Balance	$ 81,251	€ 66,446
Current Portion	$ 81,251
Foreign \| Note Payable Maturing on April 30, 2021
Debt Instrument [Line Items]
Current Interest Rate	1.90%	1.90%
Maturity Date	Apr. 30, 2021
Balance	$ 611,406	€ 500,000
Current Portion	$ 611,406

Debt - Schedule of Outstanding

Debt - Schedule of Outstanding Debt Obligations (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Debt Instrument [Line Items]
Current portion, principal	$ 3,619,374
Current portion, less discount	(133,511)
Current portion, less loan origination costs	(131,504)
Current portion, net liability	3,354,359
Long-term portion, principal	2,044,814
Long-term portion, less discount	(6,867)
Long-term portion, less loan origination costs	(7,240)
Long-term portion, net liability	2,030,707
Principal	5,664,188
Less discount	(140,378)
Less loan origination costs	(138,744)
Net liability	5,385,066
PPP Loan
Debt Instrument [Line Items]
Long-term portion, principal	1,499,360
Long-term portion, net liability	1,499,360
Principal	1,499,360
Net liability	1,499,360
Related Parties
Debt Instrument [Line Items]
Current portion, principal	206,669
Current portion, less discount	(6,726)	$ (23,060)
Current portion, net liability	199,943
Long-term portion, less discount	0	$ (6,726)
Principal	206,669
Less discount	(6,726)
Net liability	199,943
Third Parties
Debt Instrument [Line Items]
Current portion, principal	63,188
Current portion, less discount	(2,047)
Current portion, net liability	61,141
Principal	63,188
Less discount	(2,047)
Net liability	61,141
Convertible Note
Debt Instrument [Line Items]
Current portion, principal	2,045,454
Current portion, less discount	(124,738)
Current portion, less loan origination costs	(131,504)
Current portion, net liability	1,789,212
Long-term portion, principal	545,454
Long-term portion, less discount	(6,867)
Long-term portion, less loan origination costs	(7,240)
Long-term portion, net liability	531,347
Principal	2,590,908
Less discount	(131,605)
Less loan origination costs	(138,744)
Net liability	2,320,559
Foreign
Debt Instrument [Line Items]
Current portion, principal	1,304,063
Current portion, net liability	1,304,063
Principal	1,304,063
Net liability	$ 1,304,063

Debt - Schedule of Total Future

Debt - Schedule of Total Future Payments under Notes Payable and Related Party Notes Payable (Details)	Dec. 31, 2020USD ($)
Debt Instrument [Line Items]
2021	$ 3,619,374
2022	2,044,814
Total minimum payments	5,664,188
Current portion of notes payable	(3,619,374)
Long-term Portion	2,044,814
2021	(265,015)
2022	(14,107)
Total minimum payments	(279,122)
Current portion of notes payable	265,015
Notes payable, net of current portion	(14,107)
PPP Loan
Debt Instrument [Line Items]
2022	1,499,360
Total minimum payments	1,499,360
Long-term Portion	1,499,360
Related Parties
Debt Instrument [Line Items]
2021	206,669
Total minimum payments	206,669
Current portion of notes payable	(206,669)
Third Parties
Debt Instrument [Line Items]
2021	63,188
Total minimum payments	63,188
Current portion of notes payable	(63,188)
Convertible Senior Secured Note
Debt Instrument [Line Items]
2021	2,045,454
2022	545,454
Total minimum payments	2,590,908
Current portion of notes payable	(2,045,454)
Long-term Portion	545,454
Foreign
Debt Instrument [Line Items]
2021	1,304,063
Total minimum payments	1,304,063
Current portion of notes payable	$ (1,304,063)

Stockholders' Equity - Addition

Stockholders' Equity - Additional Information (Details)	Jun. 24, 2020$ / sharesshares	Oct. 10, 2017shares	Dec. 31, 2015shares	Dec. 31, 2011shares	Nov. 30, 2008shares	Dec. 31, 2020USD ($)$ / sharesshares	Dec. 31, 2019USD ($)$ / sharesshares	Apr. 30, 2019$ / shares	Dec. 18, 2017shares
Class Of Stock [Line Items]
Preferred stock, shares authorized						10,000,000
Common stock, shares authorized						50,000,000	50,000,000
Common stock, par value \| $ / shares						$ 0.0001	$ 0.0001
Common stock voting rights						one vote for each share
Preferred stock, shares outstanding						0
Unvested common stock options, net of estimated forfeitures \| $						$ 325,414
Unearned stock-based compensation expected to be recognized						2 years 2 months 4 days
April 2019 Notes
Class Of Stock [Line Items]
Warrants exercise price \| $ / shares								$ 2.15
April 2019 Notes \| Exercise Price
Class Of Stock [Line Items]
Warrants exercise price \| $ / shares						$ 2.15
Restricted Stock Units
Class Of Stock [Line Items]
Number of shares, granted						554,251	167,500
Weighted average exercise price \| $ / shares						$ 2.63	$ 2.43
Unvested common stock options, net of estimated forfeitures \| $						$ 918,475
Unearned stock-based compensation expected to be recognized						2 years 2 months 19 days
Number of shares issued during the period						123,440
Number of shares retained for income tax purposes						27,811
Incentive Stock Options
Class Of Stock [Line Items]
Share price \| $ / shares						$ 5.50
Multiplier for calculating share vested on determined date						1,177.52
Cashless Exercise of Stock Options
Class Of Stock [Line Items]
Number of common stock issued						240,381	273,600
2017 Equity Incentive Plan \| Restricted Stock Units
Class Of Stock [Line Items]
Vesting period						3 years
Maximum
Class Of Stock [Line Items]
Ownership interest percentage						10.00%
Options expiration period date of grant						10 years
Minimum
Class Of Stock [Line Items]
Fair market value of common stock on date of grant						110.00%
Options expiration period date of grant						5 years
Mr. Raun \| Restricted Stock Units
Class Of Stock [Line Items]
Number of shares, granted	412,125
Vesting period	3 years
Vesting percentage	33.33%
Mr. Raun \| Incentive Stock Options
Class Of Stock [Line Items]
Number of shares granted	412,125
Weighted average exercise price \| $ / shares	$ 2.14
Common Stock \| 2017 Equity Incentive Plan
Class Of Stock [Line Items]
Shares available for grant						26,235
Common Stock \| Maximum \| 2017 Equity Incentive Plan
Class Of Stock [Line Items]
Number of shares issued									1,500,000
2000 Plan \| Common Stock
Class Of Stock [Line Items]
Number of shares granted					3,000,000
2011 Plan \| Common Stock
Class Of Stock [Line Items]
Shares available for grant						240,000
2011 Plan \| Common Stock \| Maximum
Class Of Stock [Line Items]
Number of shares granted				1,500,000
2011 Plan \| Common Stock \| Board of Directors
Class Of Stock [Line Items]
Shares available for grant		0
Stock options, termination date		Oct. 10, 2017
2015 Plan \| Common Stock
Class Of Stock [Line Items]
Shares available for grant						790,000
2015 Plan \| Common Stock \| Maximum
Class Of Stock [Line Items]
Number of shares granted			1,500,000
2015 Plan \| Common Stock \| Board of Directors
Class Of Stock [Line Items]
Shares available for grant		0
Stock options, termination date		Oct. 10, 2017
Stock Options
Class Of Stock [Line Items]
Number of common stock issued						314,236	350,587
Proceeds from stock options exercised \| $						$ 86,892	$ 47,334

Stockholders' Equity - Summary

Stockholders' Equity - Summary of Stock Option Activity (Details) - Stock Options - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Shares, Outstanding beginning balance	1,686,444	2,018,747
Number of Shares, Granted	432,125	106,000
Number of Shares, Forfeited / Canceled	(38,197)	(62,000)
Number of Shares, Exercised	(760,105)	(376,303)
Number of Shares, Outstanding ending balance	1,320,267	1,686,444	2,018,747
Number of Shares, Exercisable ending balance	842,871
Number of Shares, Vested and expected to vest ending balance	1,305,945
Weighted Average Exercise Price, Outstanding beginning balance	$ 1.13	$ 1.13
Weighted Average Exercise Price, Granted	2.17	2.14
Weighted Average Exercise Price, Forfeited / Canceled	2.32	2.04
Weighted Average Exercise Price, Exercised	0.88	0.46
Weighted Average Exercise Price, Outstanding ending balance	1.81	$ 1.13	$ 1.13
Weighted Average Exercise Price, Exercisable ending balance	1.56
Weighted Average Exercise Price, Vested and expected to vest ending balance	$ 1.81
Weighted Average Remaining Contractual Life (in years), Outstanding balance	6 years 5 months 4 days	4 years 10 months 2 days	4 years 29 days
Weighted Average Remaining Contractual Life (in years), Exercisable balance	4 years 9 months 21 days
Weighted Average Remaining Contractual Life (in years), Vested and expected to vest balance	6 years 4 months 24 days
Aggregate Intrinsic Value, Outstanding balance	$ 2,889,274	$ 2,013,516	$ 2,013,516
Aggregate Intrinsic Value, Exercisable balance	2,060,542
Aggregate Intrinsic Value, Vested and expected to vest balance	$ 2,864,412

Stockholders' Equity - Summar_2

Stockholders' Equity - Summary of Common Stock Options Outstanding (Details)	12 Months Ended
	Dec. 31, 2020$ / sharesshares
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Shares Outstanding \| shares	1,320,267
Number of Shares Exercisable \| shares	842,871
2011 Plan
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Exercise Price Range, Lower Limit	$ 0.46
Exercise Price Range, Upper Limit	$ 0.80
Number of Shares Outstanding \| shares	309,895
Weighted Average Remaining Contractual Life (in years)	2 years 1 month 24 days
Weighted Average Exercise Price	$ 0.63
Number of Shares Exercisable \| shares	309,895
Weighted Average Remaining Contractual Life (in years)	2 years 1 month 24 days
Weighted Average Exercise Price	$ 0.63
2015 Plan
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Exercise Price Range, Lower Limit	1.78
Exercise Price Range, Upper Limit	$ 1.95
Number of Shares Outstanding \| shares	424,610
Weighted Average Remaining Contractual Life (in years)	6 years
Weighted Average Exercise Price	$ 1.74
Number of Shares Exercisable \| shares	423,881
Weighted Average Remaining Contractual Life (in years)	6 years
Weighted Average Exercise Price	$ 1.74
2017 Equity Incentive Plan
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Exercise Price Range, Lower Limit	2.14
Exercise Price Range, Upper Limit	$ 4.09
Number of Shares Outstanding \| shares	585,762
Weighted Average Remaining Contractual Life (in years)	9 years 3 days
Weighted Average Exercise Price	$ 2.49
Number of Shares Exercisable \| shares	109,095
Weighted Average Remaining Contractual Life (in years)	7 years 8 months 23 days
Weighted Average Exercise Price	$ 3.48

Stockholders' Equity - Schedule

Stockholders' Equity - Schedule of Assumption to Calculate Weighted Average Grant Date Fair Value of Options Grant (Details) - Common Stock - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Class Of Stock [Line Items]
Expected term (in years)	5 years 14 days
Expected volatility, minimum	43.50%	43.70%
Expected volatility, maximum	47.80%	44.40%
Risk-free interest rate	0.33%
Risk-free interest rate, minimum		2.30%
Risk-free interest rate, maximum		2.49%
Weighted average grant date fair value per share	$ 0.83	$ 1.09
Grant date fair value of options vested	$ 554,575	$ 706,417
Intrinsic value of options exercised	$ 2,370,491	$ 559,237
Minimum
Class Of Stock [Line Items]
Expected term (in years)		4 years 7 months 6 days
Maximum
Class Of Stock [Line Items]
Expected term (in years)		5 years 10 months 24 days

Stockholders' Equity - Summar_3

Stockholders' Equity - Summary of Restricted Stock Unit Activity (Details) - Restricted Stock Units - $ / shares	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Shares, Outstanding beginning balance	216,670	173,335
Number of Shares, Granted	554,251	167,500
Number of shares, Vested	(151,251)	(116,665)
Number of Shares, Canceled	(43,748)	(7,500)
Number of Shares, Outstanding ending balance	575,922	216,670
Weighted Average Grant Date Fair Value, Outstanding beginning balance	$ 3.02	$ 4.13
Weighted Average Grant Date Fair Value, Granted	2.63	2.43
Weighted Average Grant Date Fair Value, Vested	3.16	(3.86)
Weighted Average Grant Date Fair Value, Canceled	2.43	(2.34)
Weighted Average Grant Date Fair Value / Exercise Price, Outstanding ending balance	$ 2.65	$ 3.02

Stockholders' Equity - Summar_4

Stockholders' Equity - Summary of Stock-Based Compensation Expense (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock-based compensation expense	$ 724,378	$ 649,469
General and Administrative
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock-based compensation expense	556,935	469,714
Production
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock-based compensation expense	65,631	70,243
Marketing and Selling
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock-based compensation expense	65,580	59,486
Research and Development
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock-based compensation expense	$ 36,232	$ 50,026

Stockholders' Equity - Schedu_2

Stockholders' Equity - Schedule of Warrant Activity (Details) - Warrants - $ / shares	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Class Of Stock [Line Items]
Number of Shares, Beginning Warrants outstanding	630,947	578,996
Number of Shares, Warrants granted		69,766
Number of Shares, Warrants exercised	(125,001)	(17,815)
Number of Shares, Ending Warrants outstanding	505,946	630,947
Weighted Average Grant Date Fair Value, Outstanding beginning balance	$ 4.16	$ 4.32
Weighted Average Exercise Price, Warrant granted		2.15
Weighted Average Exercise Price, Warrant exercised	0.76	1.40
Weighted Average Grant Date Fair Value / Exercise Price, Outstanding ending balance	$ 5	$ 4.16

Employee Benefit Plan - Additio

Employee Benefit Plan - Additional Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Compensation And Retirement Disclosure [Abstract]
Defined contribution plan name	401(k)
Employee pre-tax earnings	20.00%
Maximum pretax contribution per employee	100.00%	100.00%
Defined contribution plan, employer matching contribution, percent	5.00%	5.00%
Contributions made by company	$ 124,993	$ 376,878

Commitments and Contingencies -

Commitments and Contingencies - Additional Information (Details)	12 Months Ended
	Dec. 31, 2020USD ($)ft²	Dec. 31, 2019USD ($)
Operating Leased Assets [Line Items]
Operating lease, rent expense \| $	$ 673,089	$ 692,158
Offices, Manufacturing and Warehouse Facility \| Bressner Technology
Operating Leased Assets [Line Items]
Operating lease, area	8,073
Offices, Manufacturing and Warehouse Facility \| Escondido, California
Operating Leased Assets [Line Items]
Operating lease, area	29,342
Operating lease modified date	2019-02
Operating lease, expiration date	Aug. 31, 2024
Offices, Manufacturing and Warehouse Facility \| Salt Lake City, Utah
Operating Leased Assets [Line Items]
Operating lease, area	3,208
Offices, Manufacturing and Warehouse Facility \| Irvine, California
Operating Leased Assets [Line Items]
Operating lease, area	12,880
Operating lease, expiration date	Jun. 30, 2021

Commitments and Contingencies_2

Commitments and Contingencies - Schedule of Future Minimum Rental Commitments Under Operating Leases (Details)	Dec. 31, 2020USD ($)
Commitments And Contingencies Disclosure [Abstract]
2021	$ 526,339
2022	302,362
2023	311,433
2024	211,734
Total minimum lease payments	$ 1,351,868

Related Party Transactions - Ad

Related Party Transactions - Additional Information (Details) - USD ($)	Aug. 01, 2016	Apr. 30, 2019	Dec. 31, 2020	Dec. 31, 2019
Related Party Transaction [Line Items]
Marketing and selling			$ 4,120,778	$ 5,138,762
Interest expense on all the related party			$ 50,298	67,197
Former Chief Executive Officer of Magma
Related Party Transaction [Line Items]
Management service, description			The agreement calls for payments of $180,000 per year for the first two years paid in monthly installments. In year three, the amount is reduced to $37,500 for the year paid in monthly installments. Additionally, the Company granted 30,000 options in conjunction with execution of this agreement.
Payments of management services for first two years	$ 180,000
Annual management services fees reduced to amount in year three	$ 37,500
Options granted	30,000
Payments of management services			$ 0	21,875
Members of Board of Directors \| Credit Facility
Related Party Transaction [Line Items]
Line of credit facility, maximum borrowing capacity		$ 4,000,000
Debt instrument, face amount		1,150,000
Other Shareholders \| Credit Facility
Related Party Transaction [Line Items]
Debt instrument, face amount		$ 350,000
Members of Board of Directors and Other Shareholders \| Credit Facility
Related Party Transaction [Line Items]
Debt maturity term		2 years
Debt instrument, interest rate		9.50%
Debt instrument, monthly / quarterly principal and interest payments		$ 69,000
Warrants to purchase common stock percentage equal to original principal		10.00%
Warrants exercise price		$ 2.15
Warrants to purchase common stock		69,766
Loan origination fee, percentage		1.00%
Monthly commitment fee, percentage		0.25%
Members of Board of Directors and Other Shareholders \| Credit Facility \| Warrants
Related Party Transaction [Line Items]
Fair value of the warrant issued		$ 60,158
Board of Directors
Related Party Transaction [Line Items]
Marketing and selling			33,000	40,006
Board of directors fees including stock-based Compensation			271,200	160,726
Related Law Firm \| General and Administrative
Related Party Transaction [Line Items]
Legal Fees			$ 9,000	$ 37,800

Income Taxes - Schedule of Pre-

Income Taxes - Schedule of Pre-tax Income (Loss) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Domestic operations	$ (760,603)	$ (947,350)
Foreign operations	150,315	284,265
Pre-tax income (loss)	$ (610,288)	$ (663,085)

Income Taxes - Schedule of (Ben

Income Taxes - Schedule of (Benefit) Provision for Income Taxes (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Current:
Federal	$ (26,951)
State	16,058	$ 19,676
International	149,958	439,662
Current income tax (benefit) expense	139,065	459,338
Deferred:
Federal	(563,107)	(164,662)
State	(180,059)	(57,424)
International	357
Deferred income tax (benefit) expense	(742,809)	(222,086)
Total (benefit) provision for income taxes	$ (603,744)	$ 237,252

Income Taxes - Schedule of Reco

Income Taxes - Schedule of Reconciliation of (Benefit) Provision for Income Taxes Computed at Federal Statutory Rates (Benefit) Provision for Income Taxes (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Provision at federal statutory rates (21% applied to earnings before income taxes)	$ (128,161)	$ (200,212)
State income taxes, net of federal benefit	7,685	38,764
Other permanent items	(164,300)	320,208
Research and development credits	(364,843)	(510,568)
Stock based compensation	(178,552)	(48,499)
Amortization and impairment	132,934	550,454
Uncertain tax positions	48,492	54,452
Other	43,001	32,653
Total (benefit) provision for income taxes	$ (603,744)	$ 237,252

Income Taxes - Schedule of Re_2

Income Taxes - Schedule of Reconciliation of (Benefit) Provision for Income Taxes Computed at Federal Statutory Rates (Benefit) Provision for Income Taxes (Parenthetical) (Details)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Corporate tax rate	21.00%	21.00%

Income Taxes - Schedule of Comp

Income Taxes - Schedule of Components of Deferred Taxes (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Deferred tax assets:
Reserves	$ 23,735	$ 21,677
Deferred compensation	166,740	66,460
Stock compensation	183,742	191,855
Deferred revenue	132,814	126,428
Inventories	212,226	182,189
Credits and loss carryforward	4,314,653	3,794,279
Total deferred tax assets before valuation allowance	5,033,910	4,382,888
Less: valuation allowance		(178,593)
Total deferred tax assets	5,033,910	4,204,295
Deferred tax liabilities:
Property and equipment	(229,042)	(369,004)
Intangible assets	(602,277)	(527,447)
Other	(327,288)	(288,021)
Total deferred tax liabilities	(1,158,607)	(1,184,472)
Deferred tax assets	3,875,303	3,019,823
Valuation allowance	(176,710)
Net deferred assets	$ 3,698,593	$ 3,019,823

Income Taxes - Additional Infor

Income Taxes - Additional Information (Details) - USD ($)	12 Months Ended
Income Taxes - Additional Information (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2016
Operating Loss Carryforwards [Line Items]
Unrecognized tax benefits	$ 371,688	$ 317,236	$ 262,784
Net deferred tax assets	3,698,593	3,019,823
Deferred tax assets tax credit carryforwards	3,185,600
Deferred tax assets operating loss carryforwards	1,474,896
Federal
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	$ 4,916,876	3,934,533		$ 1,111,176
Percentage of taxable income for offsetting operating loss carryforwards	80.00%
Tax credit carryforwards	$ 1,706,344	1,430,122
Tax credit carry forward expiration year	2026
Federal \| Other Accrued Expenses and Other Liabilities
Operating Loss Carryforwards [Line Items]
Unrecognized tax benefits	$ 371,688
State
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	2,366,620
Tax credit carryforwards	$ 1,479,256	$ 1,290,046

Income Taxes - Schedule of Re_3

Income Taxes - Schedule of Reconciliation Beginning and Ending Amount of Unrecognized Tax Benefits (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Unrecognized tax benefits balance at beginning of period	$ 317,236	$ 262,784
Gross increases for tax positions of the current year	54,452	54,452
Unrecognized tax benefits balance at end of period	$ 371,688	$ 317,236

Net Loss Per Share - Summary of

Net Loss Per Share - Summary of Basic and Diluted Net Loss Per Share (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Numerator:
Net loss	$ (6,544)	$ (900,337)
Denominator:
Weighted average common shares outstanding - basic	16,512,203	15,148,613
Weighted average common shares outstanding - diluted	16,512,203	15,148,613
Net loss per common share:
Basic	$ 0	$ (0.06)
Diluted	$ 0	$ (0.06)

Segment and Geographic Inform_3

Segment and Geographic Information - Additional Information (Details)	12 Months Ended
	Dec. 31, 2020USD ($)Segment	Dec. 31, 2019
Segment Reporting Reconciling Item For Operating Profit Loss From Segment To Consolidated [Line Items]
Number of Reportable Segments \| Segment	2
Germany
Segment Reporting Reconciling Item For Operating Profit Loss From Segment To Consolidated [Line Items]
Exception of Long-Lived Assets \| $	$ 238,211
Revenue \| Customer Concentration Risk
Segment Reporting Reconciling Item For Operating Profit Loss From Segment To Consolidated [Line Items]
Concentration risk, percentage	24.00%	41.00%
Revenue \| Customer Concentration Risk \| Non-U.S.
Segment Reporting Reconciling Item For Operating Profit Loss From Segment To Consolidated [Line Items]
Concentration risk, percentage	56.00%	62.00%

Segment and Geographic Inform_4

Segment and Geographic Information - Schedule of (Loss) Income from Operations by Reporting Segments (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Segment Reporting Reconciling Item For Operating Profit Loss From Segment To Consolidated [Line Items]
Revenue	$ 51,895,388	$ 58,308,019
Cost of revenues	(35,460,774)	(38,905,756)
Gross profit	$ 16,434,614	$ 19,402,263
Gross profit %	31.70%	33.30%
Total operating expenses	$ (16,858,895)	$ (20,181,282)
Income (loss) from operations	(424,281)	(779,019)
OSS Segment
Segment Reporting Reconciling Item For Operating Profit Loss From Segment To Consolidated [Line Items]
Revenue	33,650,019	40,055,408
Cost of revenues	(21,081,787)	(24,762,812)
Gross profit	$ 12,568,232	$ 15,292,596
Gross profit %	37.30%	38.20%
Total operating expenses	$ (13,129,857)	$ (16,391,427)
Income (loss) from operations	(561,625)	(1,098,831)
Bressner Segment
Segment Reporting Reconciling Item For Operating Profit Loss From Segment To Consolidated [Line Items]
Revenue	18,245,369	18,252,611
Cost of revenues	(14,378,987)	(14,142,944)
Gross profit	$ 3,866,382	$ 4,109,667
Gross profit %	21.20%	22.50%
Total operating expenses	$ (3,729,038)	$ (3,789,855)
Income (loss) from operations	$ 137,344	$ 319,812

Subsequent Events - Additional

Subsequent Events - Additional Information (Details) - USD ($)	Mar. 03, 2021	Mar. 01, 2021	Dec. 31, 2020	Dec. 31, 2019
Subsequent Event [Line Items]
Common stock, par value			$ 0.0001	$ 0.0001
Direct Offering \| Subsequent Event
Subsequent Event [Line Items]
Proceeds from issuance of stock, net of issuance costs, Shares		1,497,006
Common stock, par value		$ 0.0001
Sale of stock, price per share		$ 6.68
Estimated proceeds from Issuance of common stock after commissions and offering costs	$ 9,250,000	$ 9,250,000
Percentage of placement agents fee		7.00%