|
INCOME TAXES (Details) (USD $)
|
0 Months Ended | 6 Months Ended | 12 Months Ended | ||
|---|---|---|---|---|---|
|
May 29, 2012
|
Jun. 16, 2013
|
Dec. 31, 2013
|
Dec. 31, 2014
|
Dec. 31, 2013
|
|
| Cumulative effect recorded to retained earnings per adoption of ASC 740-10 | $ 0us-gaap_IncomeTaxEffectsAllocatedDirectlyToEquityCumulativeEffectOfChangeInAccountingPrinciple | ||||
| U.S. state and local | |||||
| Current | 1,256us-gaap_CurrentStateAndLocalTaxExpenseBenefit | 1,256us-gaap_CurrentStateAndLocalTaxExpenseBenefit | |||
| Total U.S. state and local | 1,256us-gaap_StateAndLocalIncomeTaxExpenseBenefitContinuingOperations | 1,256us-gaap_StateAndLocalIncomeTaxExpenseBenefitContinuingOperations | |||
| Total income taxes | 800us-gaap_IncomeTaxExpenseBenefit | 1,256us-gaap_IncomeTaxExpenseBenefit | 1,256us-gaap_IncomeTaxExpenseBenefit | ||
| Income taxes differ from the amounts computed by applying the U.S. federal income tax rate to pretax income (loss) before income taxes | |||||
| Expected income tax expense | (2,929,037)us-gaap_IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate | (3,308,184)us-gaap_IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate | |||
| State income tax (benefit), net of federal benefit | 800us-gaap_IncomeTaxReconciliationStateAndLocalIncomeTaxes | 557us-gaap_IncomeTaxReconciliationStateAndLocalIncomeTaxes | 829us-gaap_IncomeTaxReconciliationStateAndLocalIncomeTaxes | ||
| Valuation Allowance | 2,693,235us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance | 2,868,159us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance | |||
| Permanent Differences: | |||||
| Change in Fair Market Value-Financing Warrant | 431,771resn_IncomeTaxReconciliationNondeductibleExpenseChangeInFairMarketValueOfWarrant | 129,992resn_IncomeTaxReconciliationNondeductibleExpenseChangeInFairMarketValueOfWarrant | |||
| Other | 1,437us-gaap_IncomeTaxReconciliationOtherAdjustments | 146,715us-gaap_IncomeTaxReconciliationOtherAdjustments | |||
| Interest Expenses-Disqualified Debt | 25,074resn_IncomeTaxReconciliationNondeductibleExpenseInterestExpenses | 514,466resn_IncomeTaxReconciliationNondeductibleExpenseInterestExpenses | |||
| Research & Development Credit | (34,178)us-gaap_IncomeTaxReconciliationNondeductibleExpenseResearchAndDevelopment | (168,576)us-gaap_IncomeTaxReconciliationNondeductibleExpenseResearchAndDevelopment | |||
| Adjustment to Deferred Taxes | (182,145)resn_IncomeTaxReconciliationNondeductibleExpenseAdjustmentToDeferredTaxesExpenses | ||||
| Change of tax status | (187,603)us-gaap_IncomeTaxReconciliationChangeInEnactedTaxRate | ||||
| Income Tax Expense (Benefit) | 800us-gaap_IncomeTaxExpenseBenefit | 1,256us-gaap_IncomeTaxExpenseBenefit | 1,256us-gaap_IncomeTaxExpenseBenefit | ||
| Increase of valuation allowance | 1,349,692us-gaap_ValuationAllowanceDeferredTaxAssetChangeInAmount | 3,170,302us-gaap_ValuationAllowanceDeferredTaxAssetChangeInAmount | |||
| Resonant LLC | |||||
| U.S. state and local | |||||
| Current |
800us-gaap_CurrentStateAndLocalTaxExpenseBenefit / dei_LegalEntityAxis = us-gaap_PredecessorMember |
||||
| Total U.S. state and local |
800us-gaap_StateAndLocalIncomeTaxExpenseBenefitContinuingOperations / dei_LegalEntityAxis = us-gaap_PredecessorMember |
||||
| Total income taxes |
800us-gaap_IncomeTaxExpenseBenefit / dei_LegalEntityAxis = us-gaap_PredecessorMember |
||||
| Permanent Differences: | |||||
| Income Tax Expense (Benefit) |
$ 800us-gaap_IncomeTaxExpenseBenefit / dei_LegalEntityAxis = us-gaap_PredecessorMember |
||||
| X | ||||||||||
|
- Definition
Represents the amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to nondeductible AdjustmenttodeferredtaxesExpenses expenses. No definition available.
|
| X | ||||||||||
|
- Definition
Represents the amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to nondeductible change in fair market value of warrant. No definition available.
|
| X | ||||||||||
|
- Definition
Represents the amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to nondeductible interest expenses. No definition available.
|
| X | ||||||||||
|
- Definition
Amount of current state and local tax expense (benefit) pertaining to income (loss) from continuing operations. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Amount of cumulative tax effect on beginning retained earnings from change in accounting principle. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Details
|
| X | ||||||||||
|
- Definition
Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to increase (decrease) in the valuation allowance for deferred tax assets. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations, attributable to increase (decrease) in the income tax rates. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
The amount of income tax expense or benefit for the period computed by applying the domestic federal statutory tax rates to pretax income from continuing operations. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Details
|
| X | ||||||||||
|
- Definition
Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to nondeductible research and development expense. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to other adjustments. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to state and local income tax expense (benefit). Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Amount of state and local current and deferred income tax expense (benefit) attributable to continuing operations. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Details
|
| X | ||||||||||
|
- Definition
Amount of increase (decrease) in the valuation allowance for a specified deferred tax asset. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Details
|