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Document and Entity Information - USD ($)	12 Months Ended
Document and Entity Information - USD ($)	Dec. 31, 2016	Mar. 07, 2017	Jun. 30, 2016
Document And Entity Information [Abstract]
Entity Registrant Name	PFSWEB INC
Entity Central Index Key	0001095315
Document Type	10-K
Document Period End Date	Dec. 31, 2016
Amendment Flag	false
Document Fiscal Year Focus	2016
Trading Symbol	PFSW
Document Fiscal Period Focus	FY
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Accelerated Filer
Entity Public Float			$ 140,346,569
Entity Common Stock, Shares Outstanding		18,768,567

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
CURRENT ASSETS:
Cash and cash equivalents	$ 24,425	$ 21,781
Restricted cash	215	275
Accounts receivable, net of allowance for doubtful accounts of $494 at December 31, 2016 and $600 at December 31, 2015, respectively	80,223	70,700
Inventories, net of reserves of $568 and $739 at December 31, 2016 and December 31, 2015, respectively	6,632	9,262
Other receivables	6,750	8,704
Prepaid expenses and other current assets	7,299	5,662
Total current assets	125,544	116,384
PROPERTY AND EQUIPMENT, net	30,264	24,093
IDENTIFIABLE INTANGIBLES, net	6,864	8,810
GOODWILL	46,210	39,829
OTHER ASSETS	2,454	2,174
Total assets	211,336	191,290
CURRENT LIABILITIES:
Current portion of long-term debt and capital lease obligations	7,300	3,153
Trade accounts payable	59,752	51,170
Deferred revenue	7,156	7,390
Performance-based contingent payments	2,405	11,679
Accrued expenses	30,360	30,563
Total current liabilities	106,973	103,955
LONG-TERM DEBT AND CAPITAL LEASE OBLIGATIONS, less current portion	52,399	32,238
DEFERRED REVENUE, less current portion	4,127	4,499
DEFERRED RENT	4,810	4,362
PERFORMANCE-BASED CONTINGENT PAYMENTS, less current portion	1,678	2,478
OTHER LIABILITIES	1,066
Total liabilities	171,053	147,532
COMMITMENTS AND CONTINGENCIES
SHAREHOLDERS’ EQUITY:
Preferred stock, $1.00 par value; 1,000,000 shares authorized; none issued or outstanding
Common stock, $0.001 par value; 35,000,000 shares authorized; 18,768,567 and 18,136,218 shares issued at December 31, 2016 and December 31, 2015, respectively; and 18,735,100 and 18,102,751 outstanding at December 31, 2016 and December 31, 2015, respectively	19	18
Additional paid-in capital	146,286	141,948
Accumulated deficit	(105,317)	(97,787)
Accumulated other comprehensive income	(580)	(296)
Treasury stock at cost, 33,467 shares	(125)	(125)
Total shareholders’ equity	40,283	43,758
Total liabilities and shareholders’ equity	$ 211,336	$ 191,290

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Statement Of Financial Position [Abstract]
Allowance for doubtful accounts	$ 494	$ 600
Inventories reserves	$ 568	$ 739
Preferred stock, par value	$ 1.00	$ 1.00
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	35,000,000	35,000,000
Common stock, shares issued	18,768,567	18,136,218
Common stock, shares outstanding	18,735,100	18,102,751
Treasury stock, shares	33,467	33,467

Consolidated Statements of Operations and Comprehensive Loss - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
REVENUES:
Service fee revenue	$ 226,165	$ 182,175	$ 134,385
Product revenue, net	48,695	58,659	75,284
Pass-through revenue	59,783	47,435	37,379
Total revenues	334,643	288,269	247,048
COSTS OF REVENUES:
Cost of service fee revenue	155,513	123,574	94,858
Cost of product revenue	45,883	55,587	71,019
Cost of pass-through revenue	59,783	47,435	37,379
Total costs of revenues	261,179	226,596	203,256
Gross profit	73,464	61,673	43,792
SELLING, GENERAL AND ADMINISTRATIVE EXPENSES	76,304	66,280	47,658
Loss from operations	(2,840)	(4,607)	(3,866)
INTEREST EXPENSE, net	2,323	1,757	813
Loss from operations before income taxes	(5,163)	(6,364)	(4,679)
INCOME TAX EXPENSE (BENEFIT)	2,367	1,497	(53)
NET LOSS	$ (7,530)	$ (7,861)	$ (4,626)
NET LOSS PER SHARE:
Basic	$ (0.41)	$ (0.45)	$ (0.28)
Diluted	$ (0.41)	$ (0.45)	$ (0.28)
WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING:
Basic	18,542	17,608	16,737
Diluted	18,542	17,608	16,737
COMPREHENSIVE LOSS:
Net loss	$ (7,530)	$ (7,861)	$ (4,626)
Foreign currency translation adjustment, net of taxes	(284)	(978)	(1,129)
TOTAL COMPREHENSIVE LOSS	$ (7,814)	$ (8,839)	$ (5,755)

Consolidated Statements of Shareholders' Equity - USD ($) $ in Thousands	Total	Common Stock	Additional Paid-in Capital	Accumulated Deficit	Accumulated Other Comprehensive Income (Loss)	Treasury Stock
Beginning Balance at Dec. 31, 2013	$ 40,925	$ 17	$ 124,522	$ (85,300)	$ 1,811	$ (125)
Beginning Balance, Shares at Dec. 31, 2013		16,540,904				33,467
Net loss	(4,626)			(4,626)
Stock-based compensation expense, net of taxes	2,620		2,620
Issuance of common stock, net	1,631		1,631
Issuance of common stock, net, Shares		451,585
Shares issued related to acquisitions	544		544
Shares issued related to acquisitions, Shares		54,604
Non-cash compensation expense	140		140
Other comprehensive income (loss) - foreign currency translation adjustment, net of taxes	(1,129)				(1,129)
Ending Balance at Dec. 31, 2014	40,105	$ 17	129,457	(89,926)	682	$ (125)
Ending Balance, Shares at Dec. 31, 2014		17,047,093				33,467
Net loss	(7,861)			(7,861)
Stock-based compensation expense, net of taxes	3,991		3,991
Issuance of common stock, net	1,483		1,483
Issuance of common stock, net, Shares		492,379
Shares issued related to acquisitions	6,843	$ 1	6,842
Shares issued related to acquisitions, Shares		596,746
Non-cash compensation expense	175		175
Other comprehensive income (loss) - foreign currency translation adjustment, net of taxes	(978)				(978)
Ending Balance at Dec. 31, 2015	43,758	$ 18	141,948	(97,787)	(296)	$ (125)
Ending Balance, Shares at Dec. 31, 2015		18,136,218				33,467
Net loss	(7,530)			(7,530)
Stock-based compensation expense, net of taxes	804		804
Issuance of common stock, net	1,204	$ 1	1,203
Issuance of common stock, net, Shares		460,332
Shares issued related to acquisitions	2,331		2,331
Shares issued related to acquisitions, Shares		172,017
Other comprehensive income (loss) - foreign currency translation adjustment, net of taxes	(284)				(284)
Ending Balance at Dec. 31, 2016	$ 40,283	$ 19	$ 146,286	$ (105,317)	$ (580)	$ (125)
Ending Balance, Shares at Dec. 31, 2016		18,768,567				33,467

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (7,530)	$ (7,861)	$ (4,626)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization	15,377	14,831	11,675
Amortization of debt issuance costs	146	52
Provision for doubtful accounts	4	187	165
Provision for excess and obsolete inventory	57	93	53
Loss on disposition of fixed assets	219
Deferred income taxes	823	58	(841)
Stock-based compensation expense	2,111	4,637	3,059
Non-cash compensation expense		175	140
Change in performance-based contingent payments	1,064	1,673
Changes in operating assets and liabilities:
Restricted cash		(138)	(31)
Accounts receivable	(8,931)	(5,632)	(2,743)
Inventories	2,578	1,070	3,407
Prepaid expenses, other receivables and other assets	424	(686)	(2,526)
Deferred rent	887	(542)	(187)
Accounts payable, deferred revenue, accrued expenses and other liabilities	6,037	14,754	6,236
Net cash provided by operating activities	13,266	22,671	13,781
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of property and equipment	(8,713)	(4,489)	(5,445)
Acquisitions, net of cash acquired	(8,359)	(31,619)	(6,366)
Net cash used in investing activities	(17,072)	(36,108)	(11,811)
CASH FLOWS FROM FINANCING ACTIVITIES:
Net proceeds from issuance of common stock	1,203	1,483	1,631
Taxes paid on behalf of employees for withheld shares	(1,307)	(646)	(438)
Decrease (increase) in restricted cash	60	383	(360)
Payments on performance-based contingent payments	(9,454)	(2,043)
Payments on capital lease obligations	(2,981)	(2,417)	(2,533)
Payments on debt, net	(686)	(6,763)	(2,929)
Payments on term debt	(563)
Borrowings on term debt	20,000	10,000
Borrowings on revolver	84,280	48,511
Payments on revolver	(83,553)	(29,228)
Debt issuance costs		(723)
Net cash provided by (used in) financing activities	6,999	18,557	(4,629)
EFFECT OF EXCHANGE RATES ON CASH AND CASH EQUIVALENTS	(549)	(1,467)	(1,631)
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	2,644	3,653	(4,290)
CASH AND CASH EQUIVALENTS, beginning of period	21,781	18,128	22,418
CASH AND CASH EQUIVALENTS, end of period	24,425	21,781	18,128
Non-cash investing and financing activities:
Property and equipment acquired under long-term debt and capital leases	$ 6,793	$ 4,649	$ 5,344

Overview	12 Months Ended
Overview	Dec. 31, 2016
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Overview	1. Overview PFSweb, Inc. and its subsidiaries are collectively referred to as the “Company”; “Supplies Distributors” collectively refers to Supplies Distributors, Inc. and its subsidiaries; “Retail Connect” refers to PFSweb Retail Connect, Inc.; “REV” collectively refers to REV Solutions, Inc. and REVTECH Solutions India Private Limited; “LAL” refers to LiveAreaLabs, Inc.; “Moda” refers to Moda Superbe Limited; “CrossView” refers to CrossView, Inc.; “Conexus” refers to Conexus Limited; and “PFSweb” refers to PFSweb, Inc. and its subsidiaries, excluding Supplies Distributors and Retail Connect. PFSweb Overview PFSweb is a global provider of omni-channel commerce solutions, including a broad range of technology, infrastructure and professional services, to major brand name companies and others seeking to optimize their supply chain and to enhance their online and traditional business channels and initiatives in the United States, Canada, and Europe. PFSweb’s service offerings include website design, creation and integration, digital agency and marketing, eCommerce technologies, order management, customer care, logistics and fulfillment, financial management and professional consulting. Supplies Distributors Overview Supplies Distributors and PFSweb operate under distributor agreements with Ricoh Company Limited and Ricoh USA Inc., a strategic business unit within the Ricoh Family Group of Companies (collectively hereafter referred to as “Ricoh”), under which Supplies Distributors acts as a distributor of various Ricoh products. The majority of Supplies Distributors’ revenue is generated by its sale of product purchased from Ricoh. Supplies Distributors has obtained financing (see Note 5) to fund certain working capital requirements for the sale of primarily Ricoh products. Pursuant to the transaction management services agreements between PFSweb and Supplies Distributors, PFSweb provides to Supplies Distributors transaction management and fulfillment services, such as managed web hosting and maintenance, procurement support, web-enabled customer contact center services, customer relationship management, financial services including billing and collection services, information management, and international distribution services. Supplies Distributors does not have its own sales force and relies upon Ricoh’s sales force and product demand generation activities for its sale of Ricoh products. Supplies Distributors sells its products in the United States, Canada and Europe. Supplies Distributors also maintains agreements with certain additional clients where it operates as an agent for the resale of product between the client and the customer, and records product revenue net of cost of product revenue as a component of service fee revenue. PFSweb also provides various transaction management services to Supplies Distributors under these arrangements. All of the agreements between PFSweb and Supplies Distributors were made in the context of an affiliate relationship and were negotiated in the overall context of PFSweb’s and Supplies Distributors’ arrangement with the client or vendor. Although management believes the terms of these agreements are generally consistent with fair market values, there can be no assurance that the prices charged to or by each company under these arrangements are not higher or lower than the prices that may be charged by, or to, unaffiliated third parties for similar services. All of these transactions are eliminated upon consolidation.

Significant Accounting Policies

12 Months Ended

Dec. 31, 2016

Accounting Policies [Abstract]

Significant Accounting Policies

2. Significant Accounting Policies

Principles of Consolidation

All intercompany accounts and transactions have been eliminated in consolidation.

Investment in Affiliates

Priority Fulfillment Services, Inc. (“PFS”), a wholly-owned subsidiary of PFSweb Inc., has made advances to Supplies Distributors that are evidenced by a Subordinated Demand Note (the “Subordinated Note”). Under the terms of certain of the Company’s debt facilities, the outstanding balance of the Subordinated Note cannot be decreased to less than $2.5 million without prior approval of certain of the Company’s lenders (see Note 5). As of December 31, 2016 and 2015, the outstanding balance of the Subordinated Note was $2.5 million, which is eliminated in the Company’s consolidated financial statements.

Use of Estimates

The preparation of consolidated financial statements and related disclosures in conformity with accounting principles generally accepted in the United States of America (“US GAAP”) requires management to make judgments, estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses and disclosure of contingent assets and liabilities. The recognition and allocation of certain revenues and selling, general and administrative expenses in these consolidated financial statements also require management estimates and assumptions.

Estimates and assumptions about future events and their effects cannot be determined with certainty. The Company bases its estimates on historical experience and various other assumptions believed to be applicable and reasonable under the circumstances. These estimates may change as new events occur, as additional information is obtained and as the operating environment changes. These changes have been included in the consolidated financial statements as soon as they became known. In addition, management is periodically faced with uncertainties, the outcomes of which are not within its control and will not be known for prolonged periods of time. Based on a critical assessment of accounting policies and the underlying judgments and uncertainties affecting the application of those policies, management believes the Company’s consolidated financial statements are fairly stated in accordance with US GAAP, and provide a fair presentation of the Company’s financial position and results of operations.

Revenue and Cost Recognition

The Company derives revenue primarily from services provided under contractual arrangements with its clients or from the sale of products under its distributor agreements. The following revenue recognition policies define the manner in which the Company accounts for sales transactions.

The Company recognizes revenue when persuasive evidence of a sales arrangement exists, product shipment or delivery has occurred or services have been rendered, the sales price or fee is fixed or determinable, and collectability is reasonably assured.

In instances where revenue is derived from sales of third-party vendor products or services, the Company records revenue on a gross basis when the Company is a principal to the transaction and net of costs when the Company is acting as an agent between the customer or client and the vendor. The Company considers several factors to determine whether it is a principal or an agent, most notably whether the Company is the primary obligor to the vendor or customer, has established its own pricing and has inventory and credit risks, if applicable.

Service Fee Revenue Activity

The Company’s service fee revenue primarily relates to its distribution services, order management/customer care services, professional digital agency and technology services. The Company typically charges its service fee revenue on either a cost-plus basis, a percent of shipped revenue basis, on a time and materials, project or retainer basis for professional services, or a per transaction basis, such as a per item basis for fulfillment services or a per labor hour basis for web-enabled customer contact center services. Additional fees are billed for other services.

The Company evaluates its contractual arrangements to determine whether or not they include multiple service elements. Revenue recognition is determined for the separate service elements of the contract in accordance with the requirements of Accounting Standards Codification 605 (“ASC”), “Revenue Recognition.” A deliverable constitutes a separate unit of accounting when it has standalone value and there are no return rights or other contingencies present for the delivered elements. The Company allocates revenue to each element based on estimated selling price. Each of the Company’s client contracts, and the related services, is unique, with individual needs and criteria customized for each client. Each client engagement is scoped and priced separately and as such the Company is not able to establish vendor specific objective evidence of fair value for its services, nor is third-party evidence available to establish stand-alone selling prices. Accordingly the Company uses management’s best estimate of selling price for the deliverables. The Company establishes its estimates considering internal factors such as margin objectives, pricing practices and controls as well as market conditions such as competitor pricing strategies.

Distribution services relate primarily to inventory management, product receiving, warehousing and fulfillment (i.e., picking, packing and shipping) and facilities and operations management. Service fee revenue for these activities is recognized as earned, which is either (i) on a per transaction basis or (ii) at the time of product fulfillment, which occurs at the completion of the distribution services.

Order management/customer care services relate primarily to taking customer orders for the Company’s clients’ products. These services also entail addressing customer questions related to orders, as well as cross-selling/up-selling activities. Service fee revenue for this activity is recognized as the services are rendered. Fees charged to the client are on a per transaction basis based on either (i) a pre-determined fee per order or fee per telephone minutes incurred, (ii) a per dedicated agent fee, or (iii) are included in the product fulfillment service fees that are recognized on product shipment.

Professional consulting and technology service revenues primarily relate to design, implementation, service and support of eCommerce platforms, website design and solutions and quality control for the Company’s clients. Additionally, the Company provides digital agency services that enable client marketing programs to attract new customers, convert buyers and increase website value. These fees are typically charged on either a per labor hour or transaction basis, a dedicated resource model, a fixed price arrangement, or a percent of merchandise shipped basis. Service fee revenue for this activity is generally recognized as the services are rendered.

The Company performs front-end set-up and integration services to support client eCommerce platforms and websites. When the Company determines these front-end set-up and integration services do not meet the criteria for recognition as a separate unit of accounting, the Company defers the start-up fees received and the related costs, and recognizes them over the expected performance period. When the Company determines these front-end set-up and integration services do meet the criteria for recognition as a separate unit of accounting, for time and material arrangements, the Company recognizes revenue as services are rendered and costs as they are incurred. For fixed-price arrangements, the Company uses the completed contract method to recognize revenues and costs if reasonable and reliable cost estimates for a project cannot be made. If reasonable and reliable costs estimates for a project can be made, the Company recognizes revenue over the expected performance period on a proportional performance basis, as determined by the relationship of actual effort incurred compared to the estimated total contract effort. At the time a loss in a contract is expected, the entire amount of the estimated loss is accrued.

The Company’s billings for reimbursement of out-of-pocket expenses, including travel and certain third-party vendor expenses such as shipping and handling costs and telecommunication charges, are included in pass-through revenue. The related reimbursable costs are reflected as cost of pass-through revenue.

The Company’s cost of service fee revenue, representing the cost to provide the services described above, is recognized as incurred. Cost of service fee revenue also includes certain costs associated with technology collaboration and ongoing technology support that include maintenance, web hosting and other ongoing programming activities. These activities are primarily performed to support the distribution and order management/customer care services and are recognized as incurred.

Product Revenue Activity

Depending on the terms of the customer arrangement, Supplies Distributors recognizes product revenue and product cost either upon the shipment of product to customers or when the customer receives the product. Supplies Distributors permits its customers to return product for credit against other purchases, which include returns for defective products (that Supplies Distributors then returns to the manufacturer) and incorrect shipments. Supplies Distributors provides a reserve for estimated returns and allowances and offers terms to its customers that it believes are standard for its industry.

Freight costs billed to customers are reflected as components of product revenue. Freight costs incurred are recorded as a component of cost of product revenue.

Under its distributor agreements (see Note 8), Supplies Distributors bills Ricoh for reimbursements of certain expenses, including: pass-through customer marketing programs, including rebates and coop funds; certain freight costs; direct costs incurred in passing on any price decreases offered by Ricoh to Supplies Distributors or its customers to cover price protection and certain special bids; the cost of products provided to replace defective product returned by customers; and certain other expenses as defined. Supplies Distributors records these reimbursable amounts as they are incurred as other receivables in the consolidated balance sheet with a corresponding reduction in either inventory or cost of product revenue. Supplies Distributors also records pass-through customer marketing programs as a reduction of both product revenue and cost of product revenue.

Accounts Receivable

The Company recognizes revenue and records trade accounts receivable, pursuant to the methods described above, when collectability is reasonably assured. Collectability is evaluated in the aggregate and on an individual customer or client basis taking into consideration payment due date, historical payment trends, current financial position, results of independent credit evaluations and payment terms. Related reserves are determined by either using percentages applied to certain aged receivable categories based on historical results, reevaluated and adjusted as additional information is received, or a specific identification method. After all attempts to collect a receivable have failed, the receivable is written off against the allowance for doubtful accounts.

Deferred Revenues and Deferred Costs

The Company primarily performs its services under multiple year contracts, certain of which include early termination provisions, and clients are obligated to pay for services performed. In conjunction with these long-term contracts, the Company sometimes receives start-up fees to cover its implementation costs, including certain technology infrastructure and development costs. When the Company determines that these set-up and integration activities do not meet the criteria for recognition as a separate unit of accounting, the Company defers the start-up fees received, and the related costs, and recognizes them over the expected performance period. The amortization of deferred revenue is included as a component of service fee revenue. The amortization of deferred implementation costs is included as a cost of service fee revenue. To the extent implementation costs for non-technology infrastructure and development exceed the corresponding fees received, the excess costs are expensed as incurred. The following summarizes the deferred implementation revenues and costs, excluding technology and development costs that are included in property and equipment (in thousands):

	December 31,
	2016		2015
Deferred implementation revenues
Current	$	7,156	$	7,390
Non-Current		4,127		4,499
	$	11,283	$	11,889
Deferred implementation costs
Current	$	2,770	$	2,768
Non-Current		1,337		1,245
	$	4,107	$	4,013

Current and non-current deferred implementation costs, excluding technology and development costs, are a component of prepaid expenses and other current assets and other assets, respectively.

Concentration of Business and Credit Risk

During 2016, no product customer or service fee client relationships represented more than 10% of the Company’s consolidated total net revenues. One service fee client relationship, the United States Mint, represented more than 10% of the Company’s consolidated total net revenues during 2015. No product customer or service fee client relationships represented more than 10% during 2014. As of both December 31, 2016 and 2015, one client exceeded 10% of the Company’s consolidated accounts receivable.

The Company has provided certain collateralized guarantees of its subsidiaries’ financings and credit arrangements. These subsidiaries’ ability to obtain financing on similar terms would be significantly impacted without these guarantees.

The Company has multiple arrangements with International Business Machines Corporation (“IBM”) and Ricoh. These arrangements include Supplies Distributors’ distributor agreements and certain of Supplies Distributors’ working capital financing agreements. The majority of Supplies Distributors’ revenue is generated by its sale of product purchased from Ricoh. Supplies Distributors also relies upon Ricoh’s sales force and product demand generation activities and the discontinuance of such services would have a material impact upon Supplies Distributors’ business. In addition, Supplies Distributors has product sales to IBM and Ricoh business affiliates.

As a result of certain operational restructuring of its business, Ricoh has implemented, and will continue to implement, certain changes in the sale and distribution of Ricoh products. The changes have resulted, and are expected to continue to result, in reduced revenues and profitability for Supplies Distributors.

Cash and Cash Equivalents

Cash equivalents are defined as short-term highly liquid investments with original maturities, when acquired, of three months or less. At times, the Company has cash balances in domestic bank accounts that exceed Federal Deposit Insurance Corporation insured limits. The Company has not experienced any losses related to these cash concentrations.

Other Receivables

Other receivables include $3.8 million and $3.5 million as of December 31, 2016 and 2015, respectively, primarily for amounts due from Ricoh for costs incurred by the Company under the distributor agreements (see Note 8). In addition, other receivables include $2.8 million and $2.5 million as of December 31, 2016 and 2015, respectively, applicable to value added tax receivables and a $1.4 million receivable as of December 31, 2015 applicable to the CrossView post-closing balance sheet reconciliation adjustment (see Note 3).

Inventories

Inventories (all of which are finished goods) are stated at the lower of weighted average cost or market. The Company establishes inventory reserves based upon estimates of declines in values due to inventories that are slow moving or obsolete, excess levels of inventory or values assessed at lower than cost.

Supplies Distributors assumes responsibility for slow-moving inventory under its Ricoh distributor agreements, subject to certain termination rights, but has the right to return product rendered obsolete by engineering changes, as defined (see Note 8). In the event PFSweb, Supplies Distributors and Ricoh terminate the distributor agreements, the agreements provide for the parties to mutually agree on a plan of disposition of Supplies Distributors’ then existing inventory.

Supplies Distributors’ inventories include merchandise in-transit that has not been received by the Company but that has been shipped and invoiced by Supplies Distributors’ vendors. The corresponding payable for inventories in-transit is included in trade accounts payable in the accompanying consolidated balance sheets.

The Company reviews inventory for impairment on a periodic basis, but at a minimum annually. Recoverability of the inventory on hand is measured by comparison of the carrying value of the inventory to the fair value of the inventory. The reserve for slow moving or excess inventory was $0.6 million and $0.7 million as of December 31, 2016 and 2015, respectively.

Property and Equipment

The components of property and equipment as of December 31, 2016 and 2015 are as follows (in thousands):

	December, 31						Depreciable
	2016			2015			Life

Purchased and capitalized software costs	$	52,409		$	47,994		2-7 years
Furniture and fixtures		30,713			24,346		2-10 years
Computer equipment		16,771			13,460		2-5 years
Leasehold improvements		14,874			13,429		2-10 years
Other		1,472			1,448		3-5 years
		116,239			100,677
Less-accumulated depreciation and amortization		(85,975	)		(76,584	)
Property and equipment, net	$	30,264		$	24,093

The Company makes judgments and estimates in conjunction with the carrying value of these assets, including amounts to be capitalized, depreciation and amortization methods and useful lives.

Property and equipment are stated at cost and are depreciated using the straight-line method over the estimated useful lives of the respective assets. Capitalized implementation costs are depreciated over the respective client expected performance period. Leasehold improvements are amortized over the shorter of the useful life of the related asset or the remaining lease term. Depreciation and amortization expense related to property and equipment, excluding capital leases, for the years ended December 31, 2016, 2015 and 2014 was $8.6 million, $9.5 million and $9.1 million, respectively.

The Company’s property and equipment held under capital leases amount to approximately $5.4 million and $5.5 million, net of accumulated amortization of approximately $5.1 million and $4.6 million, at December 31, 2016 and 2015, respectively. Depreciation and amortization expense related to capital leases for the years ended December 31, 2016, 2015 and 2014 was $2.8 million, $2.4 million and $2.5 million, respectively.

Business Combinations

The Company accounts for business combinations under the acquisition method of accounting, which requires the assets and liabilities to be recorded at their respective fair values as of the acquisition date in the consolidated financial statements. The determination of estimated fair value may require management to make significant estimates and assumptions. The purchase price is the fair value of the total consideration conveyed to the seller and the excess of the purchase price over the fair value of the acquired identifiable net assets, where applicable, is recorded as goodwill. The results of operations of an acquired business are included in the Company’s consolidated financial statements from the date of acquisition. Costs associated with the acquisition of a business are expensed in the period incurred.

Long-Lived Assets, Goodwill and Identifiable Intangible Assets

The Company reviews long-lived assets with definite lives for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Long-lived assets include property and equipment, identifiable intangible assets, goodwill and certain other assets.

Property and Equipment

When events or changes in circumstances indicate that the carrying amount of our property and equipment might not be recoverable, the expected future undiscounted cash flows from the asset are estimated and compared with the carrying amount of the asset. If the sum of the estimated undiscounted cash flows is less than the carrying amount of the asset, an impairment loss is recorded. The impairment loss is measured by comparing the fair value of the asset with its carrying amount. Fair value is generally determined based on discounted cash flows or appraised values, as appropriate. During 2016, 2015 and 2014, no impairment of property and equipment was identified or recorded.

Identifiable intangible assets

The Company’s intangible assets are primarily comprised of the identifiable intangible assets that it acquired from acquisitions. Specifically, the Company’s recognized identifiable intangible assets include non-compete agreements, trade names, customer relationships and developed technology.

Identifiable intangible assets are tested for impairment whenever events or circumstances indicate that the carrying amount of an asset may not be recoverable. An impairment loss would be recognized when the carrying amount of the asset exceeds the estimated undiscounted future cash flows expected to result from the use of the asset and its eventual disposition. The impairment loss to be recorded would be the excess of the asset’s carrying value over its fair value. Fair value is determined using a discounted cash flow analysis or other valuation technique. The Company did not record any impairment charge during 2016, 2015 and 2014.

Goodwill

Goodwill represents the excess of the purchase price over the fair value of the identifiable net assets acquired. Goodwill and other intangible assets with indefinite lives are not amortized to operations, but instead are reviewed for impairment at least annually in the fourth quarter, or more frequently when there is an indicator of impairment. Goodwill impairment exists when a reporting unit’s goodwill carrying value exceeds its implied fair value. The Company has no intangible asset with indefinite useful lives, other than goodwill.

Accounting Standards Update (“ASU”) Topic 350: Testing Goodwill for Impairment (“ASU Topic 350”) permits an entity to make a qualitative assessment of whether it is more likely than not that a reporting unit’s fair value is less than its carrying amount before applying a two-step goodwill impairment test. This qualified assessment is referred to as “Step 0.” When performing Step 0, an entity evaluates relevant events and circumstances, including but not limited to, macroeconomic conditions, industry and market conditions, overall financial performance, reporting unit specific events and entity specific events. If, after completing Step 0, an entity concludes that it is not likely that the fair value of the reporting unit is less than its carrying amount, it would not be required to perform a two-step impairment test for that reporting unit.

In the event that the conclusion of Step 0 requires the two-step test, the first step compares the fair value of the reporting unit with its carrying value, including goodwill. If the fair value of the reporting unit is less than its carrying value, an indication of goodwill impairment exists for the reporting unit and the entity must perform step two of the impairment test. Under step two, an impairment loss is recognized for any excess of the carrying amount of the reporting unit’s goodwill over the implied fair value of that goodwill. The implied fair value of goodwill is determined by allocating the fair value of the reporting unit in a manner similar to a purchase price allocation and the residual fair value after this allocation is the implied fair value of the reporting unit goodwill. Fair value of the reporting unit is determined using a discounted cash flow analysis. If the fair value of the reporting unit exceeds its carrying value, step two does not need to be performed. An impairment loss is recognized to the extent that the carrying amount of goodwill exceeds its implied fair value.

If the Company is required to perform the two-step test described in the preceding paragraph, it would determine fair value using generally accepted valuation techniques, including discounted cash flows and market multiple analyses. These types of analyses contain uncertainties because they require management to make assumptions and to apply judgment to estimate industry economic factors and the profitability of future business strategies.

The Company’s valuation methodology for assessing impairment would require management to make judgments and assumptions based on historical experience and projections of future operating performance. If these assumptions differ materially from future results, the Company may record impairment charges in the future.

Operating Leases

The Company leases certain real estate for its warehouse, call center, sales, professional services and corporate offices, as well as certain equipment under non-cancelable operating leases that expire at various dates through 2026. Management expects that, in the normal course of business, leases that expire will be renewed or replaced by other similar leases. The Company recognizes escalating lease payments on a straight-line basis over the term of each respective lease, and classifies the difference between cash payments and rent expense recognized as deferred rent in the accompanying consolidated balance sheets.

Foreign Currency Translation and Transactions

For the Company’s Canadian, European and Indian operations, the local currency is the functional currency. Assets and liabilities are translated at exchange rates in effect at the end of the period, and income and expense items are translated at the average exchange rates on a monthly basis.

The Company includes currency gains and losses on short-term intercompany advances in the determination of net income and loss. The Company reports gains and losses on intercompany foreign currency transactions that are of a long-term investment nature as a separate component of shareholders’ equity.

Stock-Based Compensation

The Company uses stock-based compensation, including stock options, deferred stock units and other stock-based awards to provide long-term performance incentives for its executives, key employees and non-employee directors. From the service inception date to the grant date, the Company recognizes compensation cost for all share-based payments based on the reporting date fair value of the award. After the grant date, compensation cost is measured based on the grant date fair value. Depending on the conditions associated with the vesting of the award, compensation cost is recognized on a straight-line or graded basis, net of estimated forfeitures, over the requisite service period of each award. The Company records compensation cost as a component of selling, general and administrative expenses in the consolidated statements of operations.

The Company estimates the fair value of each option grant on the date of grant using the Black-Scholes option-pricing model and estimates the compensation cost for certain of the awards that have a performance condition using a Monte-Carlo simulation. The estimated fair value for awards involves assumptions for expected dividend yield, stock price volatility, risk-free interest rates and the expected life of the award.

Income Taxes

For federal income tax purposes, tax years that remain subject to examination include years 2013 through 2016. However, the utilization of net operating loss (“NOL”) carryforwards that arose prior to 2013 remains subject to examination through the years such carryforwards are utilized. For Europe, tax years that remain subject to examination include years 2014 to 2016. For Canada, tax years that remain subject to examination include years 2008 to 2016, depending on the subsidiary. For state income tax purposes, the tax years that remain subject to examination include years 2012 to 2016, depending upon the jurisdiction in which the Company files tax returns. The Company and its subsidiaries have various income tax returns in the process of examination. The Company does not expect these examinations will result in unrecognized tax benefits.

Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. Valuation allowances are established when necessary to reduce deferred tax assets to the amount more likely than not to be realized.

The Company recognizes interest and penalties related to certain tax positions in income tax expense and monitors uncertain tax positions and recognizes tax benefits only when management believes the relevant tax positions would more likely than not be sustained upon examination.

Fair Value of Financial Instruments

In accordance with ASC 825, Financial Instruments, fair value is determined utilizing a hierarchy of valuation techniques. The three levels of the fair value hierarchy are as follows:

Level 1: Observable inputs such as quoted prices (unadjusted) in active markets for identical assets or liabilities.

Level 2: Inputs, other than quoted prices, that are observable for the asset or liability, either directly or indirectly; these include quoted prices for similar assets or liabilities in active markets and quoted prices for identical or similar assets or liabilities in markets that are not active.

Level 3: Unobservable inputs that reflect the reporting entity’s own assumptions.

The carrying value of the Company’s financial instruments, which include cash and cash equivalents, accounts receivable, accounts payable, debt and capital lease obligations, approximate their fair values at December 31, 2016 and 2015 based on short terms to maturity or current market prices and interest rates or observable inputs such as quoted prices in active markets.

Nonrecurring Fair Value Measurements

The purchase price of business acquisitions is allocated to the tangible and identifiable intangible assets acquired and liabilities assumed based on their estimated fair values on the acquisition dates, with any excess recorded as goodwill. The Company utilizes Level 3 inputs in the determination of the initial fair value of assets and liabilities. Non-financial assets such as goodwill, intangible assets, software development costs and property and equipment are subsequently measured at fair value when there is an indicator of impairment and recorded at fair value only when impairment is recognized.

Comprehensive Income (Loss)

Comprehensive income (loss) is defined as the change in equity (net assets) of a business enterprise during a period from transactions and other events and circumstances from non-owner sources. Comprehensive income (loss) consists of net income (loss) and foreign currency translation adjustments.

Net Loss Per Common Share

Basic and diluted net loss per share are computed by dividing net loss by the weighted-average number of common shares outstanding for the reporting period. The following equity awards (see Note 7) have been excluded from the calculation of diluted net loss per share as their effect would be anti-dilutive: 1.2 million, 1.3 million and 1.6 million stock options for the years ended December 31, 2016, 2015 and 2014, respectively; 0.2 million, 0.7 million and 0.6 million performance shares and restricted stock units for the years ended December 31, 2016, 2015 and 2014, respectively; and 118,000, 72,000 and 41,000 deferred stock units for the years ended December 31, 2016, 2015 and 2014, respectively.

Cash Paid For Interest and Taxes During Year

The Company made payments for interest of approximately $1.7 million, $1.0 million and $0.7 million in the years ended December 31, 2016, 2015 and 2014, respectively (see Notes 5 and 6). Income tax payments of approximately $1.7 million, $1.4 million and $0.7 million were made during each of the years ended December 31, 2016, 2015 and 2014, respectively (see Note 10).

Impact of Recently Issued Accounting Standards

Pronouncements Recently Adopted

In March 2016, the Financial Accounting Standards Board (the “FASB”) issued ASU 2016-09, “Compensation Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting.” The amendment in this ASU affects all organizations that issue share-based payment awards to employees and is intended to simplify several aspects of the accounting for these awards, including income tax consequences, classification of awards as either equity or liabilities, classification on the statement of cash flows, and allowing an accounting policy election to account for forfeitures as they occur. As permitted by ASU 2016-09, the Company elected to early adopt ASU 2016-09 in the quarter ended June 30, 2016 with an effective date of January 1, 2016. As a result of the adoption, the Company recognized previously unrecognized excess tax benefits of $1.9 million, which was offset by a valuation allowance in the same amount as the Company does not believe, on a more-likely-than-not basis, the net operating losses will be realized. The adoption of ASU 2016-09 resulted in a cumulative adjustment to equity, subject to a full valuation allowance, as of January 1, 2016. Additionally, as a result of the adoption, the Company reclassified previous years taxes paid on behalf of employees for withheld shares in the consolidated cash flow statements.

In August 2014, the FASB issued ASU 2014-15, “Presentation of Financial Statements—Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern” (“ASU 2014-15”), which requires management to assess an entity’s ability to continue as a going concern, and to provide related footnote disclosures in certain circumstances. ASU 2014-15 is effective for annual and interim periods beginning after December 15, 2016. The Company adopted ASU 2014-15 as of and for the annual period ended December 31, 2016, which did not have any impact on its consolidated financial statements.

In April 2015, the FASB issued ASU 2015-03, “Interest – Imputation of Interest (Topic 835-30): Simplifying the Presentation of Debt Issuance Costs” (“ASU 2015-03”) which requires debt issuance costs related to a recognized debt liability be presented on the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. The recognition and measurement guidance for debt issuance costs is not affected by ASU 2015-03. The Company adopted ASU 2015-03 in 2015 by recognizing debt issuance costs as a direct reduction of the related debt liability. In August 2015, the FASB issued ASU 2015-15, “Interest—Imputation of Interest: Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit Arrangements”. ASU 2015-15 adds clarity from the SEC’s perspective on the presentation and subsequent measurement of debt issuance costs associated with line-of-credit arrangements. The Company’s adoption of ASU 2015-15 did not have a material impact on the consolidated financial statements.

Pronouncements Not Yet Adopted

In May 2014, the FASB issued ASU No. 2014-09, “Revenue from Contracts with Customers.” The new guidance outlines a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers and supersedes most current revenue recognition guidance, including industry specific guidance. The core principle behind ASU No. 2014-09 is that an entity should recognize revenue to depict the transfer of promised goods and services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for delivering those goods and services. The standard creates a model that requires companies to exercise judgment when considering the terms of a contract and all relevant facts and circumstances. The new standard requires significantly expanded disclosures about revenue contract assets and liabilities and includes new accounting principles related to the deferral and amortization of contract acquisition and fulfillment costs. The ASU allows two methods of adoption: (a) a full retrospective approach in which the standard is applied to all periods presented, or (b) a modified retrospective approach in which the standard is applied only to the most current period presented in the financial statements. In August 2015, the FASB deferred the effective date of this standards update to fiscal years beginning after December 15, 2017, with early adoption permitted on the original effective date of fiscal years beginning after December 15, 2016. The Company currently anticipates adopting the standard using the modified retrospective method. The Company is assessing the new standard and analyzing the standard’s impact on the Company’s internal controls, accounting policies and financial statements and disclosures. As the Company is in the process of evaluating the impact of the standard, it has not yet quantified the impact of the adoption. However, based on the initial phase of its evaluation process, the Company has identified certain potential areas of impact. Application of the new standard requires that incremental costs of obtaining a contract (including sales commissions plus any associated fringe benefits) be recognized as an asset and expensed over the expected life of the arrangement, unless that life is less than one year. Currently the Company expenses certain of these contract acquisition costs as incurred. Additionally, the Company is assessing the expanded disclosure requirements of the new standard and whether the principal versus agent considerations would change how it presents certain revenues, primarily pass-through revenues. During 2017, the Company expects to continue its evaluation and implementation processes, which will include the quantification of impact and development of policies, to facilitate adoption during the quarter ended March 31, 2018.

In July 2015, the FASB issued ASU No. 2015-11, Simplifying the Measurement of Inventory, which modifies existing requirements regarding measuring inventory at the lower of cost or market. Under existing standards, the market amount requires consideration of replacement cost, net realizable value (NRV), and NRV less an approximately normal profit margin. The new ASU replaces market with NRV, defined as estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation. This eliminates the need to determine and consider replacement cost or NRV less an approximately normal profit margin when measuring inventory. This standard is effective for the Company prospectively beginning January 1, 2017. Adoption of this ASU will not have a material impact on the Company’s consolidated financial statement.

In November 2015, the FASB issued Accounting Standards Update No. 2015-17, “Income Taxes (Topic 740): Balance Sheet Classification of Deferred Taxes” (ASU 2015-17), which simplifies the presentation of deferred income taxes by requiring deferred tax assets and liabilities be classified as noncurrent on the balance sheet. The updated standard is effective beginning on January 1, 2017 with early application permitted as of the beginning of any interim or annual reporting period. Upon adoption, the Company does not expect a material impact on the consolidated financial statements.

In February 2016, the FASB issued ASU 2016-02, “Leases”. The new standard establishes a right-of-use (“ROU”) model that requires a lessee to record a ROU asset and a lease liability on the balance sheet for all leases with terms longer than 12 months. Leases will be classified as either finance or operating, with classification affecting the pattern of expense recognition in the income statement. The new standard is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. A modified retrospective transition approach is required for lessees for capital and operating leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements, with certain practical expedients available. The Company is currently assessing the ASU’s impact on its consolidated financial statements, but does expect the adoption to have a material impact to the balance sheet through the addition of an ROU asset and corresponding lease liability.

In August 2016, the FASB issued ASU 2016-15, “Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments - a consensus of the Emerging Issues Task Force” (“ASU 2016-15”). The new guidance is intended to reduce diversity in practice in how certain transactions are classified in the statement of cash flows. Certain issues addressed in this guidance include - debt payments or debt extinguishment costs, contingent consideration payments made after a business combination, proceeds from the settlement of insurance claims, distributions received from equity method investments and beneficial interests in securitization transactions. ASU 2016-15 is effective for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. Early adoption is permitted. The Company is currently assessing this ASU’s impact on its consolidated financial statements.

In January 2017, the FASB issued ASU No. 2017-01, “Business Combinations (Topic 805): Clarifying the Definition of a Business” (“ASU 2017-01”). ASU 2017-01 clarifies the definition of a business when evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses, ASU 2017-01 is effective for annual reporting periods, and interim periods therein, beginning after December 15, 2017, and interim periods within those annual periods. The Company is currently evaluating the effect of ASU 2017-01.

In January 2017, the FASB issued ASU No. 2017-04, “Intangibles-Goodwill and Other (Topic 350): Simplifying the Test for Goodwill impairment” (“ASU 2017-04”), which removes Step 2 of the goodwill impairment test. A goodwill impairment will now be determined by the amount by which a reporting unit’s carrying value exceeds its fair value, not to exceed the carrying amount of goodwill. ASU 2017-04 is effective for annual reporting periods, and interim periods therein, beginning after December 15, 2019, with early adoption permitted. The Company is currently evaluating the effect of ASU 2017-04.

Acquisitions

12 Months Ended

Dec. 31, 2016

Business Combinations [Abstract]

Acquisitions

3. Acquisitions

Acquisition of Conexus

On June 8, 2016, PFSweb, Inc. acquired the outstanding capital stock of Conexus, an eCommerce system integrator that provides strategic consulting, system integration, and managed services for leading businesses and technology companies from its primary operations in Basingstoke, Hampshire (U.K.). The purchase price for the shares consists of (i) an initial cash payment of £5,855,000 (approximately $8.5 million), subject to a post-closing adjustment based upon a May 31, 2016 balance sheet analysis, and (ii) up to an aggregate maximum of £1,445,000 (approximately $1.8 million at December 31, 2016), subject to Conexus achieving certain operational and financial targets during the post-closing period ending December 31, 2016 (the “Earn-out Payments”), subject to possible offsets for indemnification and other claims arising under the purchase agreement. Up to 40% (but not to exceed £450,000) (approximately $0.6 million at December 31, 2016) of the Earn-out Payments may be paid by the issuance of restricted shares of PFSweb common stock, based on its then current market value at the time of issuance. Conexus did not achieve the operational and financial targets so the Company did not make any payments or record any liability as of December 31, 2016 applicable to the Earn-out Payments.

The transaction was accounted for using the purchase method of accounting for business combinations and, accordingly, the assets acquired and liabilities assumed, including an allocation of purchase price, and the results of operations of Conexus, including the amortization of acquired intangible assets, have been included in the Company's consolidated financial statements since the date of acquisition, which for 2016 included $3.3 million of service fee revenue and approximately $0.8 million of net loss.

The Company determined fair value using a combination of the discounted cash flow, market multiple and market capitalization valuation methods. The Company is in the process of finalizing the purchase price allocation, including the finalization of a post-closing adjustment based upon a May 31, 2016 balance sheet analysis, and, accordingly, the following preliminary allocation of the purchase price is subject to adjustment. The following table summarizes the preliminary estimated fair value of the tangible and intangible assets acquired and liabilities assumed (in thousands):

Cash	$	156
Accounts receivable, net		1,451
Other receivables		887
Other assets		421
Identifiable intangibles		2,035
Total assets acquired		4,950
Total liabilities assumed		2,218
Net assets acquired		2,732
Goodwill		6,336
Total purchase price	$	9,068

Purchase price for Conexus is as follows (in thousands):

Aggregate cash payments

8,515

Performance-based contingent payments (based on

estimated fair value at acquisition date)

553

Total purchase price

9,068

The excess of the purchase price over the fair value of the net identifiable assets acquired and liabilities assumed was allocated to goodwill. Total goodwill of $6.3 million, none of which is deductible for tax purposes, is not being amortized but is subject to an annual impairment test using a fair-value-based approach.

The Company is amortizing the identifiable intangible assets acquired using a pattern in which the economic benefit of the assets are expected to be realized by the Company over their estimated remaining useful lives. There are no residual values for any of the identifiable intangible assets subject to amortization acquired during the Conexus acquisition.

Estimated definite lived identifiable intangible assets acquired in the Conexus acquisition consist of (in thousands):

			December 31, 2016					Estimated
	Fair Value		Accumulated			Net Carrying		Useful Life
	at Acquisition		Amortization			Value		from Acquisition

Developed technology	$	727	$	(145	)	$	582	2.5 years
Customer relationships		1,308		(461	)		847	4.5 years
Total definite lived identifiable intangible assets	$	2,035	$	(606	)	$	1,429

Acquisition of CrossView

On August 5, 2015, PFSweb, Inc. acquired substantially all of the assets, and assumed substantially all of the liabilities, in each case, other than certain specified assets and liabilities, of CrossView, Inc. (“CrossView”) an ecommerce systems integrator and provider of a wide range of ecommerce services in the U.S. and Canada.

Consideration paid by the Company included an initial cash payment of $30.7 million and 553,223 unregistered shares of Company common stock (approximately $6.3 million in value as of the acquisition date). The initial cash payment was subject to adjustment based upon a post-closing balance sheet reconciliation. In addition, the purchase agreement provides for future earn-out payments (“CrossView Earn-out Payments”) payable in 2016, 2017 and 2018 based on the achievement of certain 2015, 2016 and 2017 financial targets. The CrossView Earn-out Payments have no guaranteed minimum and an aggregate maximum of $18.0 million and are subject to possible offsets for indemnification and other claims. During 2016, the Company paid an aggregate of $7.9 million in settlement of the 2015 CrossView Earn-out Payments, of which, $1.6 million was paid by the issuance 122,066 of restricted shares of Company stock. The Company will pay 15% of any 2016 and 2017 earn-outs payments in restricted shares of Company common stock, based on its current market value at the time of issuance. As of December 31, 2016 and 2015, the Company had recorded a total liability of $4.1 million and $10.2 million, respectively, applicable to the CrossView Earn-out Payments, which is included in performance-based contingent liabilities in the consolidated balance sheets. As of December 31, 2015, the Company had recognized a receivable of $1.4 million applicable to the post-closing balance sheet reconciliation adjustment, which was paid by the seller in 2016.

The transaction was accounted for using the purchase method of accounting for business combinations and, accordingly, the assets acquired and liabilities assumed, including an allocation of purchase price, and the results of operations of CrossView, including the amortization of acquired intangible assets, have been included in the Company's consolidated financial statements since the date of acquisition, which for 2015 included $13.8 million of service fee revenue and $0.6 million of net income.

The Company determined fair value using a combination of the discounted cash flow, market multiple and market capitalization valuation methods. The following table summarizes the estimated fair value of the tangible and intangible assets acquired and liabilities assumed (in thousands):

Accounts receivable	$	7,550
Other assets		590
Identifiable intangibles		9,050
Total assets acquired		17,190
Total liabilities assumed		2,556
Net assets acquired		14,634
Goodwill		30,221
Total purchase price	$	44,855

Purchase price for CrossView is as follows (in thousands, except share data and stock price):

Number of shares of common stock issued		553,223
Multiplied by PFSweb, Inc.'s stock price	$	11.40
Share consideration	$	6,307
Aggregate cash payments		30,740
Performance-based contingent payments (based on estimated fair value at acquisition date)		9,195
Post-closing balance sheet reconciliation adjustment		(1,387	)
Total purchase price	$	44,855

The excess of the purchase price over the fair value of the net identifiable assets acquired and liabilities assumed was allocated to goodwill. Total goodwill of $30.2 million, which, given the structure of the acquisition, is expected to be deductible for tax purposes over 15 years is not being amortized and is subject to an annual impairment test using a fair-value-based approach.

Definite identifiable intangible lived assets acquired in the CrossView acquisition consist of (in thousands):

			December 31, 2016					December 31, 2015					Estimated
	Fair Value		Accumulated			Net Carrying		Accumulated			Net Carrying		Useful Life
	at Acquisition		Amortization			Value		Amortization			Value		from Acquisition

Trade names	$	1,100	$	(623	)	$	477	$	(183	)	$	917	2.5 years
Non-compete agreements		300		(142	)		158		(42	)		258	3 years
Customer relationships		6,800		(3,219	)		3,581		(1,394	)		5,406	9 years
Developed technology		850		(477	)		373		(140	)		710	2.5-3 years
Total definite lived identifiable intangible assets	$	9,050	$	(4,461	)	$	4,589	$	(1,759	)	$	7,291

Acquisition of Moda

On June 11, 2015, PFSweb, Inc. acquired the outstanding capital stock of Moda, an eCommerce system integrator and consultancy that provides unique digital experiences for fashion brands and retailers through its primary operations in London. Consideration paid for the shares included an initial £650,000 (approximately $1.0 million) cash payment and 16,116 unregistered shares of Company stock (approximately $0.2 million in value as of the acquisition date). The purchase agreement provided for earn-out payments (“Moda Earn-out Payments”) based on Moda’s achievement of certain financial targets, subject to possible offsets for indemnification and other claims arising under the purchase agreement. As of December 31, 2015, the Company had recorded a total liability of $0.3 million applicable to the projected Moda Earn-out Payments, which is included in performance-based contingent liabilities in the consolidated balance sheets. Moda did not achieve the financial targets so the Company did not make any payments or record any liability as of December 31, 2016 applicable to the Moda Earn-out Payments.

The transaction was accounted for using the purchase method of accounting for business combinations and, accordingly, the assets acquired and liabilities assumed, including an allocation of purchase price, and the results of operations of Moda, including the amortization of acquired intangible assets, have been included in the Company’s consolidated financial statements since the date of acquisition, which for 2015 included $1.2 million of service fee revenue and $0.2 million of net loss.

Cash and cash equivalents	$	126
Accounts receivable		335
Identifiable intangibles		340
Other assets		50
Total assets acquired		851
Total liabilities assumed		658
Net assets acquired		193
Goodwill		1,287
Total purchase price	$	1,480

Purchase price for Moda is as follows (in thousands, except share data and stock price):

Number of shares of common stock issued		16,116
Multiplied by PFSweb, Inc.'s stock price	$	14.60
Share consideration contingent payments	$	235
Aggregate cash payments		1,005
Performance-based contingent payments (based on fair value at acquisition date)		240
Total purchase price	$	1,480

The excess of the purchase price over the fair value of the net identifiable assets acquired and liabilities assumed was allocated to goodwill. Total goodwill of $1.3 million, none of which is deductible for tax purposes, is not being amortized but is subject to an annual impairment test using a fair-value-based approach.

Definite lived identifiable intangible assets acquired in the Moda acquisition consist of (in thousands):

			December 31, 2016					December 31, 2015					Estimated
	Fair Value		Accumulated			Net Carrying		Accumulated			Net Carrying		Useful Life
	at Acquisition		Amortization			Value		Amortization			Value		from Acquisition

Customer relationships	$	309	$	(265	)	$	44	$	(141	)	$	168	1.6 years
Non-compete agreements		31		(31	)		-		(12	)		19	2.5 years
Total definite lived identifiable intangible assets	$	340	$	(296	)	$	44	$	(153	)	$	187

Acquisition of LAL

On September 22, 2014, PFS acquired the outstanding capital stock of LAL, a provider of digital agency services including strategy, branding, website design, visual design, copywriting, interactive development and support services primarily to manufacturers and retailers from its operations in the United States. Consideration paid for the shares included an initial $4.0 million cash payment and 54,604 unregistered shares of Company stock (approximately $0.5 million in value as of acquisition date). The purchase agreement provided for earn out payments (“LAL Earn-out Payments”) payable in 2015 and 2016 based on LAL’s achievement of certain 2014 and 2015 financial targets (the “2014 LAL Earn-out Payments” and “2015 LAL Earn-out Payments,” respectively), in each case, subject to a maximum payment and possible offsets for indemnification and other claims arising under the purchase agreement. During 2015, the Company paid $1.0 million in payment of the 2014 LAL Earn-out-Payments. As of December 31, 2015, the Company had recorded a total current liability of $2.0 million applicable to the 2015 LAL Earn-out Payments, which is included in performance-based contingent liabilities in the consolidated balance sheets. During 2016, the Company paid $1.5 million and issued 38,424 shares of common stock of the Company (approximately $0.5 million in value as of payment date) in payment of the 2015 LAL Earn-out Payments.

The transaction was accounted for using the purchase method of accounting for business combinations and, accordingly, the assets acquired and liabilities assumed, including an allocation of purchase price, and the results of operations of LAL, including the amortization of acquired intangible assets, have been included in the Company's consolidated financial statements since the date of acquisition, which for 2014 included $3.1 million of service fee revenue and $0.5 million of net income.

Cash	$	30
Accounts receivable, net		1,299
Identifiable intangibles		1,290
Other assets		281
Total assets acquired		2,900
Total liabilities assumed		1,617
Net assets acquired		1,283
Goodwill		5,610
Total purchase price	$	6,893

Purchase price for LAL is as follows (in thousands, except per share data and stock price):

Number of shares of common stock issued		54,604
Multiplied by PFSweb Inc.'s stock price	$	9.96
Share consideration	$	544
Aggregate cash payments		4,000
Performance-based contingent payments (based on estimated fair value at acquisition date)		2,349
Total purchase price	$	6,893

The excess of the purchase price over the fair value of the net identifiable assets acquired and liabilities assumed was allocated to goodwill. Total goodwill of $5.6 million, none of which is deductible for tax purposes, is not being amortized but is subject to an annual impairment test using a fair-value-based approach.

Definite lived identifiable intangible assets acquired in the LAL acquisition consist of (in thousands):

			December 31, 2016					December 31, 2015					Estimated
	Fair Value		Accumulated			Net Carrying		Accumulated			Net Carrying		Useful Life
	at Acquisition		Amortization			Value		Amortization			Value		from Acquisition

Non-compete agreements	$	150	$	(97	)	$	53	$	(54	)	$	96	3.5 years
Trade name		150		(150	)		-		(83	)		67	2.25 years
Customer relationships		990		(613	)		377		(426	)		564	6 years
Total definite lived identifiable intangible assets	$	1,290	$	(860	)	$	430	$	(563	)	$	727

Acquisition of REV

On September 3, 2014, PFS acquired the outstanding capital stock of REV, a provider of eCommerce website technical design, development and support services from its operations in the United States and India, enabling retailers, manufacturers and suppliers to optimize the customer experience across multiple channels. The initial consideration paid for the shares was $3.2 million. The purchase agreement provides for earn-out payments (“REV Earn-out Payments”) payable in 2015 and 2016 based on REV’s achievement of certain 2014 and 2015 financial targets (the “2014 REV Earn-out Payments” and “2015 REV Earn-out Payments”, respectively), in each case, subject to guaranteed minimum and maximum payment and possible offsets for indemnification and other claims arising under the purchase agreement. During 2015, the Company paid $1.1 million and issued 27,407 shares of common stock of the Company (approximately $0.3 million in value as of payment date) in payment of the 2014 REV Earn-out Payments. As of December 31, 2015, the Company had recorded a total current liability of $1.7 million applicable to the 2015 REV Earn-out Payments, which is included in performance-based contingent liabilities in the consolidated balance sheets. During 2016, the Company paid $1.6 million and issued 11,527 shares of common stock of the Company (approximately $0.2 million in value as of payment date) in payment of the 2015 REV Earn-out Payments.

The transaction was accounted for using the purchase method of accounting for business combinations and, accordingly, the assets acquired and liabilities assumed, including an allocation of purchase price, and the results of operations of REV, including the amortization of acquired intangible assets, have been included in the Company's consolidated financial statements since the date of acquisition, which for 2014 included $2.5 million of service fee revenue and $0.4 million of net income.

Cash and cash equivalents	$	765
Accounts receivable		1,753
Identifiable intangibles		1,019
Other assets		305
Total assets acquired		3,842
Total liabilities assumed		655
Net assets acquired		3,187
Goodwill		2,756
Total purchase price	$	5,943

Purchase price for REV is as follows (in thousands):

Aggregate cash payments

3,161

Performance-based contingent payments (based on fair

value at acquisition date)

2,782

Total purchase price

5,943

The excess of the purchase price over the fair value of the net identifiable assets acquired and liabilities assumed was allocated to goodwill. Total goodwill of $2.8 million, none of which is deductible for tax purposes, is not being amortized but is subject to an annual impairment test using a fair-value-based approach.

Definite lived identifiable intangible assets acquired in the REV acquisition consist of (in thousands):

			December 31, 2016					December 31, 2015					Estimated
	Fair Value		Accumulated			Net Carrying		Accumulated			Net Carrying		Useful Life
	at Acquisition		Amortization			Value		Amortization			Value		from Acquisition

Non-compete agreements	$	94	$	(71	)	$	23	$	(51	)	$	43	1-3.5 years
Leasehold		45		(42	)		3		(24	)		21	2.5 years
Customer relationships		880		(579	)		301		(417	)		463	6 years
Total definite lived identifiable intangible assets	$	1,019	$	(692	)	$	327	$	(492	)	$	527

Performance-Based Contingent Payments

The following table presents the change in the acquisition related performance-based contingent payments for the years presented:

	2016			2015

As of January 1,	$	14,157		$	5,392
Fair value at the time of acquisition - Conexus		553		—
Fair value at the time of acquisition - Moda		—			240
Fair value at the time of acquisition - CrossView		—			9,195
CrossView earn-out payments in common stock and cash		(7,941	)		—
REV earn-out payments in common stock and cash		(1,750	)		(1,393	)
LAL earn-out payments in common stock and cash		(2,000	)		(950	)
Change in aggregate balances due		1,064			1,673
As of December 31,	$	4,083		$	14,157

Pro Forma Information (unaudited)

The following table presents selected pro forma information, for comparative purposes, assuming the acquisitions of REV and LAL had occurred on January 1, 2013, CrossView had occurred on January 1, 2014 and Conexus had occurred on January 1, 2015 (unaudited) (in thousands, except per share amounts):

	Year Ended
	December 31,
	2016			2015			2014
Total revenues	$	338,271		$	317,214		$	293,534
Net loss		(2,619	)		(6,548	)		(8,163	)
Basic and diluted net loss per share		(0.14	)		(0.37	)		(0.47	)

The unaudited pro forma total revenues and pro forma net loss are not necessarily indicative of the consolidated results of operations for future periods or the results of operations that would have been realized had the Company consolidated REV, LAL, CrossView and Conexus during the periods noted. Unaudited pro forma results of operations assuming the Moda acquisition had taken place at the beginning of each period are not provided because the historical operating results of Moda were not significant and pro forma results would not be significantly different from reported results for the periods presented.

Acquisition Related Expenses

The acquisitions are expected to enhance the overall product and service offering of the Company to its existing clients and customers as well as support anticipated growth opportunities. The Company recorded $2.5 million, $5.2 million and $1.7 million of acquisition-related expenses, including the aggregate change in balances due for performance-based contingent payments during the years ended December 31, 2016, 2015 and 2014, which are included in selling, general and administrative expenses in the consolidated statements of operations.

- Definition

The entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. The disclosure may include leverage buyout transactions (as applicable).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-Section 50
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Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
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Reference 5: http://www.xbrl.org/2003/role/presentationRef
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Reference 6: http://www.xbrl.org/2003/role/presentationRef
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-Publisher FASB
-Name Accounting Standards Codification
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-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=73530397&loc=SL65897772-128472

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
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Reference 15: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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+ Details

Goodwill and Identifiable Intangibles, Net

12 Months Ended

Dec. 31, 2016

Goodwill And Intangible Assets Disclosure [Abstract]

Goodwill and Identifiable Intangibles, Net

4. Goodwill and Identifiable Intangibles, Net

Goodwill acquired through acquisitions is recognized as part of the PFSweb segment and was $46.2 million and $39.8 million as of December 31, 2016 and 2015, respectively. As discussed in note 3, the Company acquired Conexus in June of 2016 and recognized goodwill of $6.3 million. The Company determined fair value using a combination of the discounted cash flow, market multiple and market capitalization valuation methods.

The Company performed its annual goodwill impairment test during the fourth quarter of 2016, 2015 and 2014 by completing a Step 0 test. During each year, the Company determined that it was not more likely than not that the reporting unit’s fair value was less than its carrying value and, therefore, did not complete the prescribed two-step goodwill impairment test and thus the Company did not record any goodwill impairment during 2016, 2015 and 2014.

The following table presents the gross carrying value and accumulated amortization for identifiable intangibles:

	December 31, 2016							December 31, 2015
	Fair Value		Accumulated			Net Carrying		Fair Value		Accumulated			Net Carrying		Estimated Useful Life
	at Acquisition		Amortization			Value		at Acquisition		Amortization			Value		from Acquisition

Trade names	$	1,250	$	(773	)	$	477	$	1,250	$	(266	)	$	984	2.25 - 2.5 years
Non-compete agreements		575		(341	)		234		575		(159	)		416	1- 3.5 years
Leasehold		45		(42	)		3		45		(24	)		21	2.5 years
Customer relationships		10,287		(5,137	)		5,150		8,979		(2,378	)		6,601	1.6 - 9 years
Developed technology		1,577		(622	)		955		850		(140	)		710	2.5-3 years
Other intangibles		493		(448	)		45		468		(390	)		78	9 years
Total definite lived identifiable intangible assets	$	14,227	$	(7,363	)	$	6,864	$	12,167	$	(3,357	)	$	8,810

Definite Lived Identifiable Intangible Asset Amortization

The Company recognized $4.0 million, $3.0 million and $0.1 million of amortization expense, applicable to the preceding acquisitions’ definite lived identifiable intangible assets in selling, general and administrative expenses in 2016, 2015 and 2014, respectively. The estimated amortization expense for each of the next five years is as follows (in thousands):

2017	$	3,142
2018		1,744
2019		745
2020		525
2021		282

- Definition

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

+ References + Details

Vendor Financing	12 Months Ended
Vendor Financing	Dec. 31, 2016
Debt Disclosure [Abstract]
Vendor Financing	5. Vendor Financing Supplies Distributors has a short-term credit facility with IBM Credit LLC (“IBM Credit”) to finance its purchase and distribution of Ricoh products in the United States, providing financing for eligible Ricoh inventory and certain receivables up to $13.0 million. The agreement has no stated maturity date and provides either party the ability to exit the facility following a 90-day notice. Given the structure of this facility and as outstanding balances, which represent inventory purchases, are repaid within twelve months, the Company has classified the outstanding amounts under this facility, which were $7.3 million and $8.2 million as of December 31, 2016 and 2015, respectively, as accounts payable in the consolidated balance sheets. As of December 31, 2016, Supplies Distributors had $0.7 million of available credit under this facility. The credit facility contains cross default provisions, various restrictions upon the ability of Supplies Distributors to, among other things, merge, consolidate, sell assets, incur indebtedness, make loans and payments to related parties (including entities directly or indirectly owned by PFSweb, Inc.), provide guarantees, make investments and loans, pledge assets, make changes to capital stock ownership structure and pay dividends. The credit facility also contains financial covenants, such as annualized revenue to working capital, net profit after tax to revenue, and total liabilities to tangible net worth, as defined, and is secured by certain of the assets of Supplies Distributors, as well as a collateralized guaranty of PFSweb. Additionally, PFS is required to maintain a minimum Subordinated Note receivable balance from Supplies Distributors of $2.5 million. Borrowings under the credit facility accrue interest, after a defined free financing period, at prime rate plus 0.5% (4.25% as of December 31, 2016 and 3.75% as of December 31, 2015). The facility also includes a monthly service fee. As of and for the years ended December 31, 2016 and 2015, the Company was in compliance with all financial covenants.

Debt and Capital Lease Obligations

12 Months Ended

Dec. 31, 2016

Debt Disclosure [Abstract]

Debt and Capital Lease Obligations

6. Debt and Capital Lease Obligations

Outstanding debt and capital lease obligations consist of the following (in thousands):

	December 31,
	2016			2015
U.S. Credit Agreement:
Revolver	$	20,825		$	19,283
Term loan		29,438			10,000
Equipment loan		3,596			—
Debt Issuance costs		(525	)		(671	)
Master lease agreements		6,277			6,644
Other		88			135
Total		59,699			35,391
Less current portion of long-term debt		7,300			3,153
Long-term debt, less current portion	$	52,399		$	32,238

U.S. Credit Agreement

In August 2015, PFSweb, Inc. and its U.S. subsidiaries entered into a credit agreement (“Credit Agreement”) with Regions Bank, as agent for itself and one or more future lenders (the “Lenders”). The Credit Agreement replaced the Company’s previously existing credit facilities with Wells Fargo Bank, National Association (“Wells Fargo”) and Comerica Bank (“Comerica”). During 2015, as contemplated by the Credit Agreement, the Credit Agreement was expanded to also include Bank of America N.A. and HSBC Bank USA, National Association. Under the Credit Agreement, and subject to the terms set forth therein, the Lenders have agreed to provide PFS with a revolving loan facility for up to $32.5 million and a term loan facility for up to $30 million through August 5, 2020. Subject to the terms of the Credit Agreement, PFS has the ability to increase the total loan facilities to $75 million. Availability under the revolving loan facility may not exceed a borrowing base of eligible accounts receivable (as defined). As of December 31, 2016, the Company had $2.0 million of available credit under the revolving loan facility. Advances under the revolving loan portion of the Credit Agreement are due and payable on August 5, 2020. Term loan advances amortize during the five year term of the Credit Agreement based upon scheduled percentage payments with the then remaining outstanding balance (potentially up to 65% of the amount borrowed) due on August 5, 2020. Borrowings under the Credit Agreement accrue interest at a variable rate based on prime rate or Libor, plus an applicable margin. As of December 31, 2016 and 2015, the weighted average interest rate on the revolving loan facility and term loan was 3.79% and 2.93%, respectively. In connection with the Credit Agreement, the Company paid $0.7 million of fees, which are being amortized through the life of the Credit Agreement and are reflected as a net reduction in debt. The Credit Agreement is secured by a lien on substantially all of the assets of Company and its U.S. subsidiaries and a pledge of 65% of the shares of certain of the Company’s foreign subsidiaries. The Credit Agreement contains cross default provisions, various restrictions upon the Company’s ability to, among other things, merge, consolidate, sell assets, incur indebtedness, make loans and payments to subsidiaries, affiliates and related parties, make capital expenditures, make investments and loans, pledge assets, make changes to capital stock ownership structure, as well as financial covenants, as defined, of a minimum consolidated fixed charge ratio and a maximum consolidated leverage ratio. In June 2016, PFSweb also entered into a Master Agreement with Regions Bank to provide equipment loans financing for certain capital expenditures. As of December 31, 2016, there was approximately $3.6 million outstanding under the Equipment Loans Master Agreement.

Debt Covenants

To the extent the Company or any of its subsidiaries fail to comply with its covenants applicable to its debt or vendor financing obligations, including the periodic financial covenant requirements, such as profitability and cash flow, and required level of shareholders’ equity or net worth (as defined), the Company would be required to obtain a waiver from the lender or the lender would be entitled to accelerate the repayment of any outstanding credit facility obligations, and exercise all other rights and remedies, including sale of collateral and enforcement of payment under the Company parent guarantee. Any acceleration of the repayment of the credit facilities may have a material adverse impact on the Company’s financial condition and results of operations and no assurance can be given that the Company would have the financial ability to repay all of such obligations. At December 31, 2016 and 2015, the Company had restricted net assets of approximately $71.6 million and $71.8 million, respectively. As of and for the years ended December 31, 2016 and 2015, the Company was in compliance with all debt covenants.

Master Lease Agreements

The Company has various agreements that provide for leasing or financing transactions of equipment and other assets and will continue to enter into such arrangements as needed to finance the purchasing or leasing of certain equipment or other assets. Borrowings under these agreements, which generally have terms of three to five years, are generally secured by the related equipment, and in certain cases, by a Company parent guarantee.

Debt and Capital Lease Maturities

The Company’s aggregate maturities of debt subsequent to December 31, 2016 are as follows, excluding $0.5 million in debt issuance costs that reduce the carrying amount of the debt (in thousands):

Years ended December 31,
2017	$	4,208
2018		3,689
2019		3,573
2020		41,665
2021		726
Total	$	53,861

The following is a schedule of the Company’s future minimum lease payments under the capital leases, together with the present value of the net minimum lease payments as of December 31, 2016 (in thousands):

Years ended December 31,
2017	$	3,338
2018		2,179
2019		642
2020		41
2021		—
Total minimum lease payments	$	6,200
Less amount representing interest at rates ranging from 4.75% to 7.00%	$	(362	)
Present value of net minimum lease payments		5,838
Less: Current portion		(3,092	)
Long-term capital lease obligations	$	2,746

Stock and Stock Options

12 Months Ended

Dec. 31, 2016

Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]

Stock and Stock Options

7. Stock and Stock Options

Preferred Stock Purchase Rights

On June 8, 2000, the Company’s Board of Directors declared a dividend distribution of one preferred stock purchase right (a “Right”) for each share of the Company’s common stock outstanding on July 6, 2000 and each share of common stock issued thereafter. Each Right entitles the registered shareholders to purchase from the Company one one-thousandth of a share of preferred stock at an exercise price of $65, subject to adjustment. The Rights are not currently exercisable, but would become exercisable if certain events occurred relating to a person or group acquiring or attempting to acquire 20 percent or more of the Company’s outstanding shares of common stock. The Rights expire 30 days after the Company’s 2018 Annual Meeting unless continuation of the Rights Agreement is approved by the stockholders of the Company at the 2018 Annual Meeting.

Stock Compensation Plans

The Company has an Employee Stock and Incentive Plan (the “Employee Plan”) and a Non-Employee Director Stock Option and Retainer Plan (the “Director Plan”), each as amended and restated (collectively, the “Plans”) under which an aggregate of 5,942,341 shares of common stock have been authorized for issuance. The Plans provide for the granting of incentive awards to directors, executive management, key employees, and outside consultants of the Company in a variety of forms of equity-based incentive compensation, such as the award of an option, stock appreciation right, restricted stock award, restricted stock unit, deferred stock unit, among other stock-based awards. The Company uses newly issued shares of common stock to satisfy awards under the Plans. The Company ceased issuing awards under the Director Plan in 2013.

Total stock-based compensation expense was $2.1 million, $4.6 million and $3.1 million for the years ended December 31, 2016, 2015 and 2014, respectively, and was included as a component of selling, general and administrative expenses in the consolidated statements of operations. As of December 31, 2016, there is $2.7 million of total unrecognized compensation costs related to non-vested share-based compensation arrangements granted under the Plans, which is expected to be recognized over a remaining weighted average period of approximately 1.6 years. This expected cost does not include the impact of any future stock-based compensation awards.

As of December 31, 2016, there were 1,338,560 shares available for future grants under the Plans. Each stock option or stock appreciation right award granted reduces the total shares available for grant by one share, while each award granted other than in the form of a stock option or stock appreciation right reduces the shares available for grant by 1.22 shares.

Stock Options

The rights to purchase shares under employee stock option agreements issued under the Plans typically vest over a three-year period, one-twelfth each quarter. Stock options must be exercised within 10 years from the date of grant. Stock options are generally issued such that the exercise price is equal to the market value of the Company’s common stock at the date of grant.

The following tables summarize stock option activity under the Plans:

							Weighted
							Average
					Weighted		Remaining		Aggregate
					Average		Contractual		Intrinsic
					Exercise		Life (in		Value (in
	Shares			Price Per Share	Price		years)		millions)
Outstanding, December 31, 2015		1,337,774		$1.01 - $15.36	$	6.69
Granted		164,500		$7.81 - $14.66	$	11.37
Exercised		(250,256	)	$1.01 - $11.19	$	4.81
Canceled		(36,964	)	$1.01 - $14.66	$	11.77
Outstanding, December 31, 2016		1,215,054		$1.01 - $15.36	$	7.56
Exercisable, December 31, 2016		911,237		$1.01 - $15.36	$	6.12		5.3	$	2.8
Exercisable and expected to vest, December 31, 2016		1,182,645		$1.01 - $15.36	$	7.41		6.0	$	2.8

The weighted average fair value per share of options granted during the years ended December 31, 2016, 2015 and 2014 was $5.88, $7.91 and $6.22, respectively. The total intrinsic value of options exercised under the Stock Option Plans was $1.9 million, $3.4 million and $1.8 million during the years ended December 31, 2016, 2015 and 2014, respectively.

The fair value of each option grant is estimated on the date of grant using the Black-Scholes option-pricing model with the following assumptions used for grants of options under the Plans:

	Year Ended
	December 31,
	2016		2015
Expected dividend yield	—		—
Expected stock price volatility	50% - 63%		63% - 68%
Weighted average stock price volatility		54%		65%
Risk-free interest rate	1.4% - 1.9%		1.5% - 1.8%
Expected life of options (years)	6		6

The Black-Scholes option valuation model requires the input of highly subjective assumptions, including the expected life of the stock-based award and stock-price volatility. The assumptions listed above represent management’s best estimates, but these estimates involve inherent uncertainties and the application of management judgment. As a result, if other assumptions had been used, the Company’s recorded and pro forma stock-based compensation expense could have been different. In addition, the Company is required to estimate the expected forfeiture rate and only recognize expense for those shares expected to vest. If the Company’s actual forfeiture rate is materially different from its estimate, the share-based compensation expense could be materially different. The Company calculates the expected stock price volatility using the Company’s historical stock price during the expected term immediately preceding a stock option grant date. The Company has not paid dividends in the past and does not anticipate paying dividends in the future. The Company uses the risk-free interest rates of United States Treasury securities for a comparable term as the expected life of a stock option. The expected life of options has been computed using the simplified method, which the Company uses as it does not believe it has established a consistent exercise pattern to accurately estimate the expected term of stock options.

Performance Shares

On May 22, 2013, pursuant to the Employee Plan, the Company issued Performance-Based Share Awards (“2013 Performance Shares”, as defined in the Employee Plan) to the Company’s executive officers and certain senior management. Under the terms of such awards, the determination of the number of 2013 Performance Shares that each such individual may receive was subject to, and calculated by reference to, the achievement by the Company of a goal measured by a range of targeted financial performance, as defined. Based on the Company’s 2013 results, the Company issued an aggregate of approximately 598,000 2013 Performance Shares. The 2013 Performance Shares were subject to four year vesting based upon continued employment and the comparative market performance (on an annual and cumulative basis) of the Company’s common stock on NASDAQ compared to the Russell Micro Cap Index. Shares that do not vest on a scheduled vesting date due to a failure to satisfy vesting criteria are forfeited and do not vest in future periods. Based upon achievement of the respective vesting criteria, 149,500 2013 Performance Shares vested as of both December 31, 2013 and 2014, 130,700 2013 Performance Shares vested as of December 31, 2015 and 87,200 2013 Performance Shares vested as of December 31, 2016, while 81,100 2013 Performance Shares did not vest and were forfeited. The underlying stock certificates for the 2013 Performance Shares that vested December 31, 2016 are expected to be issued during the quarter ending March 31, 2017.

In March 2014, pursuant to the Employee Plan, the Company issued 2014 Performance-Based Share Awards to the Company’s executive officers and certain senior management under which the number of performance shares to be issued was subject to, and calculated by reference to, the achievement by the Company of a performance goal measured by a range of targeted financial performance, as defined, for 2014. Based on the Company’s 2014 financial performance, no performance shares were issued under the 2014 Performance Based Share Awards.

On March 23, 2015, pursuant to the Employee Plan, the Company issued approximately 12,000 Other Stock-Based Awards and approximately 38,000 2015 Restricted Stock Unit Awards (as defined in the Employee Plan) to certain of the Company’s executive officers and senior management. The 2015 Restricted Stock Unit Awards are subject to three year vesting based on continued employment and as of December 31, 2016 approximately 12,000 remain unvested. Based on the vesting criteria, 12,600 shares vested as of both December 31, 2015 and 2016, while 500 shares were forfeited.

Also on March 23, 2015, the Company issued additional Restricted Stock Units and Performance-Based Share Awards (as defined in the Employee Plan) to the Company’s executives and senior management. Under the terms of these additional 2015 awards, the number of restricted stock units and performance shares that each such individual may receive is subject to, and calculated by reference to, the achievement by the Company of a performance goal measured by a range of targeted financial performance, as defined, for 2015, as well as, for certain of the restricted stock units, individual performance goals, as defined. Based on the Company’s 2015 financial results, the Company issued an aggregate of approximately 84,500 restricted stock units, which fully vested as of December 31, 2015, and an aggregate of approximately 283,100 Performance Shares (“2015 Performance Shares”). The 2015 Performance Shares are subject to four year annual vesting based upon continued employment and the achievement of a defined annual financial target, and for certain of the performance shares, the comparative performance (on an annual and cumulative basis) of the Company’s common stock on NASDAQ compared to the Russell Micro Cap Index. The actual number of shares issued on each annual vesting date could range from zero to 100%, depending on the satisfaction of the vesting criteria. Shares that do not vest on a scheduled vesting date due to a failure to satisfy vesting criteria are forfeited and do not vest in future periods. Based upon achievement of the respective vesting criteria, 70,800 2015 Performance Shares vested as of December 31, 2015. As of December 31, 2016, 87,400 of the 2015 Performance Shares did not vest and were forfeited.

In March 2016, pursuant to the Employee Plan, the Company issued additional Restricted Stock Units and 2016 Performance-Based Share Awards (as defined in the Employee Plan) to the Company’s executive officers and certain senior management under which the number of performance shares to be issued was subject to, and calculated by reference to, the achievement by the Company of a performance goal measured by a range of targeted financial performance, as defined, for 2016 as well as, for certain of the Restricted Stock Units, individual performance goals, as defined. Based on the Company’s 2016 financial performance, no performance shares were awarded under the 2016 Restricted Stock Units and 2016 Performance Based Share Awards.

The compensation cost for the market condition portion of the Performance Shares was estimated based on a grant date valuation using a Monte-Carlo simulation. The 2015 Performance Shares resulted in a range of estimated fair values of $6.74 - $12.87 for the annual performance market condition and $8.77 - $12.87 for the cumulative performance market condition. The estimated fair values used for the 2015 Performance Shares were computed assuming a risk-free interest rate of 1.3% and an expected volatility of 32.2%.

As of December 31, 2016, the aggregate intrinsic value of the vested 2013 Performance shares was $0.7 million and the aggregate intrinsic value of the unvested 2015 Performance Shares was $1.1 million. As of December 31, 2016, the aggregate intrinsic value of the vested and unvested 2015 Restricted Stock Unit Awards was $0.1 million and $0.1 million, respectively.

Stock Units

Each non-employee Director of the Company’s Board of Directors (the “Board”) receives a quarterly retainer (the “Retainer”) of $25,000, payable on or about the first day of each quarter, through the issuance of an equity based award (an “Award”) under the Employee Plan in the form of a Deferred Stock Unit (a “DSU”). The number of DSUs is determined by dividing the Retainer by the immediately preceding closing price of the Common Stock. Each DSU represents the right to receive an equal number of shares of Common Stock upon the retirement, resignation or termination of service from the Board. As of December 31, 2016 and 2015, the Company has issued approximately 118,000 and 72,000 DSU Awards, respectively.

Distributor Agreements	12 Months Ended
Distributor Agreements	Dec. 31, 2016
Contractors [Abstract]
Distributor Agreements	8. Distributor Agreements Supplies Distributors, PFSweb and Ricoh have entered into distributor agreements under which Supplies Distributors acts as a distributor of various products, primarily Ricoh products, and PFSweb provides transaction management and fulfillment services to Supplies Distributors. The distributor agreements are subject to periodic renewals, the next of which is in December 2017. Under the distributor agreements, Ricoh sells product to Supplies Distributors and reimburses Supplies Distributors for certain freight costs, direct costs incurred in passing on any price decreases offered by Ricoh to Supplies Distributors or its customers to cover price protection and certain special bids, the cost of products provided to replace defective product returned by customers and other certain expenses as defined. Supplies Distributors can return to Ricoh product rendered obsolete by Ricoh engineering changes after customer demand ends. Ricoh determines when a product is obsolete. Ricoh and Supplies Distributors also have agreements under which Ricoh reimburses or collects from Supplies Distributors amounts calculated in certain inventory cost adjustments. Supplies Distributors passes through to customers marketing programs specified by Ricoh and administers such programs according to Ricoh guidelines.

Supplies Distributors	12 Months Ended
Supplies Distributors	Dec. 31, 2016
Related Party Transactions [Abstract]
Supplies Distributors	9. Supplies Distributors Pursuant to a credit agreement, Supplies Distributors is restricted from making any distributions to PFSweb if, after giving affect thereto, Supplies Distributors’ would be in noncompliance with its financial covenants. Supplies Distributors has received lender approval to pay approximately $1.7 million of dividends in 2017. Supplies Distributors paid dividends to PFSweb of $1.1 million, $0.9 million and $1.8 million in 2016, 2015 and 2014, respectively, which eliminate upon consolidation.

Income Taxes

12 Months Ended

Dec. 31, 2016

Income Tax Disclosure [Abstract]

Income Taxes

10. Income Taxes

The consolidated income (loss) from continuing operations before income taxes, by domestic and foreign entities, is as follows (in thousands):

	Year Ended
	December 31,
	2016			2015			2014
Domestic	$	(6,362	)	$	(9,010	)	$	(5,947	)
Foreign		1,199			2,646			1,268
Total	$	(5,163	)	$	(6,364	)	$	(4,679	)

A reconciliation of the difference between the expected income tax expense (benefit) from continuing operations at the U.S. federal statutory corporate tax rate of 34%, and the Company’s effective tax rate is as follows (in thousands):

	Year Ended
	December 31,
	2016			2015			2014
Income tax benefit computed at statutory rate	$	(1,755	)	$	(2,164	)	$	(1,591	)
Foreign dividends received		388			193			243
Items not deductible for tax purposes		(956	)		467			244
Change in valuation allowance		4,285			1,940			911
Change in valuation reserve related to business combination adjustments		—		—				(979	)
State taxes		568			477			438
Foreign exchange rate difference		(67	)		258			155
Net operating loss adjustments		183			167			634
Prior year return-to-provision true-up		(127	)		(21	)		(131	)
Other		(152	)		180			23
Provision for income taxes	$	2,367		$	1,497		$	(53	)

Current and deferred income tax expense (benefit) is summarized as follows (in thousands):

	December 31,
	2016			2015		2014
Current
Domestic	$	19		$	27	$	—
State		568			479		460
Foreign		957			933		328
Total Current		1,544			1,439		788
Deferred
Domestic		824		—			(979	)
State		3			3		48
Foreign		(4	)		55		90
Total Deferred		823			58		(841	)
Provision for income taxes	$	2,367		$	1,497	$	(53	)

The components of the deferred tax asset (liability) are as follows (in thousands):

	Year Ended
	December 31,
	2016			2015
Deferred tax assets:
Allowance for doubtful accounts	$	606		$	687
Inventory reserve		185			239
Property and equipment		244		—
Accrued expenses		1,803			2,167
Net operating loss carryforwards		23,883			20,896
Other		6,182			5,067
		32,903			29,056
Less - Valuation allowance		32,725			28,440
Total deferred tax assets		178			616
Deferred tax liabilities:
Property and equipment		—			(224	)
Other		(824	)		—
Total deferred tax liabilities		(824	)		(224	)
Deferred tax assets (liabilities), net	$	(646	)	$	392

Management believes that PFSweb has not established a sufficient history of earnings, on a stand-alone basis, to support the more likely than not realization of certain deferred tax assets in excess of existing taxable temporary differences. A valuation allowance has been provided for the majority of these net deferred income tax assets as of December 31, 2016 and 2015. The remaining net deferred tax assets at both December 31, 2016 and 2015 primarily relate to the Company’s European operations and certain state tax benefits and are included in prepaid expenses and other current assets on the consolidated balance sheets. At December 31, 2016, net operating loss (“NOL”) carryforwards relate to taxable losses of PFSweb’s Canadian subsidiary totaling approximately $3.1 million and PFSweb’s U.S. subsidiaries totaling approximately $67.3 million that expire at various dates from 2019 through 2036. The U.S. NOL also includes approximately $19.1 million of NOL acquired before February 2006, which is subject to annual limits of $1.2 million, $16.0 million of NOL created before February 2006 subject to annual limits of $1.4 million, and $0.2 million acquired September 2014 subject to annual limits of $0.1 million under IRS Section 382.

The Company evaluates its tax positions for potential liabilities associated with unrecognized tax benefits. As of and for the year ended December 31, 2014, $0.1 million of unrecognized tax benefits, penalties or interest were identified or recorded in conjunction with the Company’s acquisition of REV. The Company does not expect to record unrecognized tax benefits in the next twelve months.

Commitments and Contingencies

12 Months Ended

Dec. 31, 2016

Commitments And Contingencies Disclosure [Abstract]

Commitments and Contingencies

11. Commitments and Contingencies

The Company leases facilities, warehouse and office space and transportation and other equipment under operating leases expiring in various years through 2026. In most cases, management expects that, in the normal course of business, leases will be renewed or replaced by other similar leases. The Company’s facility leases generally contain one or more renewal options.

Minimum future annual rental payments under non-cancelable operating leases having original terms in excess of one year are as follows (in thousands):

	Operating
	Lease
	Payments
Year ended December 31,
2017	$	9,728
2018		8,156
2019		7,562
2020		6,985
2021		6,106
Thereafter		13,784
Total	$	52,321

Total rental expense under operating leases approximated $11.2 million, $8.2 million and $7.2 million for the years ended December 31, 2016, 2015 and 2014, respectively.

The Company received municipal tax abatements in certain locations. In prior years, the Company received notice from a municipality that it did not satisfy certain criteria necessary to maintain the abatements and that the municipal authority planned to make an adjustment to the Company’s tax abatement. The Company disputed the adjustment and such dispute has been settled with the municipality. However, the amount of additional property taxes to be assessed against the Company and the timing of the related payments has not been finalized. As of December 31, 2016, the Company believes it has adequately accrued for the expected assessment.

In April 2010, a sales employee of eCOST.com, Inc. (“eCOST”, the former name of Retail Connect) was charged with violating various federal criminal statutes in connection with the sales of eCOST products to certain customers, and approximately $620,000 held in an eCOST deposit account was seized and turned over to the Office of the U.S. Attorney in connection with such activity. In August 2012, the employee pleaded guilty to a misdemeanor. Neither the Company nor eCOST have been charged with any criminal activity. During 2015, the matter was settled and $235,000 of the subject funds were released to the Company. The Company recorded a $385,000 expense, included as a component of selling, general and administrative expenses in the consolidated statements of operations, to properly reflect the settlement.

The Company is subject to claims in the ordinary course of business, including claims of alleged infringement by the Company or its subsidiaries of the patents, trademarks and other intellectual property rights of third parties. PFS is generally required to indemnify its service fee clients against any third party claims asserted against such clients alleging infringement by PFS of the patents, trademarks and other intellectual property rights of third parties. In the opinion of management, any liabilities resulting from these claims, would not have a material adverse effect on the Company’s financial position or results of operations.

Segment and Geographic Information

12 Months Ended

Dec. 31, 2016

Segment Reporting [Abstract]

Segment and Geographic Information

12. Segment and Geographic Information

The Company is currently organized into two primary operating segments, which generally align with the corporate organization structure. In the first segment, PFSweb is a global provider of various infrastructure, technology and digital agency solutions and operates as a service fee business. In the second operating segment, (“Business and Retail Connect”), subsidiaries of the Company purchase inventory from clients and resell the inventory to client customers. In this segment, the Company generally recognizes product revenue. Goodwill acquired through acquisitions is recognized as part of the PFSweb segment.

	Year Ended
	December 31,
	2016			2015			2014
Revenues (in thousands):
PFSweb	$	284,331		$	228,504		$	171,508
Business and Retail Connect		68,097			76,142			91,234
Eliminations		(17,785	)		(16,377	)		(15,694	)
	$	334,643		$	288,269		$	247,048
Income (loss) from operations (in thousands):
PFSweb	$	(5,730	)	$	(6,338	)	$	(5,951	)
Business and Retail Connect		2,890			1,731			2,085
	$	(2,840	)	$	(4,607	)	$	(3,866	)
Depreciation and amortization (in thousands):
PFSweb	$	15,355		$	14,763		$	11,620
Business and Retail Connect		22			68			55
	$	15,377		$	14,831		$	11,675
Capital expenditures (in thousands):
PFSweb	$	8,683		$	4,489		$	5,445
Business and Retail Connect		30			—			—
	$	8,713		$	4,489		$	5,445



	December 31,
	2016			2015
Assets (in thousands):
PFSweb	$	167,152		$	151,064
Business and Retail Connect		55,559			50,682
Eliminations		(11,375	)		(10,456	)
	$	211,336		$	191,290

Geographic areas in which the Company operates include the United States, Europe (primarily Belgium and England), Canada and India. Substantially all of the services performed in India support client arrangements in the United States, where the resulting revenue is reported. The following is geographic information by area. Revenues are attributed based on the Company’s domicile.

	Year Ended
	December 31,
	2016			2015			2014
Revenues (in thousands):
United States	$	280,323		$	243,745		$	197,709
Europe		47,739			42,438			43,291
Canada		7,511			6,306			7,222
India		6,260			3,311			641
Inter-segment Eliminations		(7,190	)		(7,531	)		(1,815	)
	$	334,643		$	288,269		$	247,048


	December 31,
	2016			2015
Long-lived assets (in thousands):
United States	$	70,313		$	69,579
Europe		11,182			3,467
Canada		202			198
India		4,095			1,662
	$	85,792		$	74,906

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 34
-URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8981-108599

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 10
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Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8380-108599

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
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-URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8933-108599

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
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-Topic 280
-SubTopic 10
-Section 50
-Paragraph 26
-URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8844-108599

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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-URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e9031-108599

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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-URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e9054-108599

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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Reference 12: http://www.xbrl.org/2003/role/presentationRef
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Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8924-108599

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
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+ Details

Employee Savings Plan	12 Months Ended
Employee Savings Plan	Dec. 31, 2016
Compensation And Retirement Disclosure [Abstract]
Employee Savings Plan	13. Employee Savings Plan The Company has a defined contribution employee savings plan under Section 401(k) of the Internal Revenue Code. Substantially all full-time and part-time U.S. employees are eligible to participate in the plan. The Company, at its discretion, may match employee contributions to the plan and also make an additional matching contribution in the form of profit sharing in recognition of the Company’s performance. The Company contributed approximately $0.4 million $0.3 million and $0.2 million during the years ended December 31, 2016, 2015 and 2014, respectively, to match an approved percentage of employee contributions.

Quarterly Data - Seasonality (Unaudited)

12 Months Ended

Dec. 31, 2016

Quarterly Financial Information Disclosure [Abstract]

Quarterly Data - Seasonality (Unaudited)

14. Quarterly Data – Seasonality (Unaudited)

The seasonality of the Company’s business is dependent upon the seasonality of its clients’ business and their sale of products. Management believes that with the Company’s current client mix and their clients’ business volumes, the Company’s service fee revenue business activity and pass-through revenue is at its highest in the quarter ended December 31 subject to transactional volumes of its clients. Supplier Distributors’ product revenue business activity is generally expected to be more evenly distributed throughout the year. The Company’s fourth quarter accounted for 30.6% and 31.2% of its net revenues for the years ended December 31, 2016 and 2015, respectively. Each of the three months ended December 31, 2016 and 2015, reflect the impact of a full quarter of activity related to new 2015 acquisitions, Moda and CrossView (see Note 3). The three months ended December 31, 2016 were impacted by a full quarter of activity related to the acquisition of Conexus (see Note 3). The estimated performance-based liability related to the CrossView acquisition was increased by $3.7 million during the three months ended December 31, 2016 based on CrossView’s 2016 financial performance and updated projections for 2017.

Unaudited quarterly results of operations for the years ended December 31, 2016 and 2015 were as follows (amounts in thousands, except per share data):

	Quarter Ended
	March 31,			June 30,			September 30,			December 31,
Year Ended 2016
Total revenues	$	75,080		$	77,199		$	79,910		$	102,454
Income (loss) from operations		198			(1,385	)		(6	)		(1,647	)
Net loss		(752	)		(2,182	)		(1,039	)		(3,557	)
Basic loss per common share	$	(0.04	)	$	(0.12	)	$	(0.06	)	$	(0.19	)
Diluted loss per common share	$	(0.04	)	$	(0.12	)	$	(0.06	)	$	(0.19	)



	Quarter Ended
	March 31,			June 30,			September 30,			December 31,
Year Ended 2015
Total revenues	$	63,846		$	63,176		$	71,183		$	90,064
Income (loss) from operations		(1,115	)		(1,499	)		(2,726	)		733
Net loss		(1,693	)		(1,900	)		(3,670	)		(598	)
Basic loss per common share	$	(0.10	)	$	(0.11	)	$	(0.21	)	$	(0.03	)
Diluted loss per common share	$	(0.10	)	$	(0.11	)	$	(0.21	)	$	(0.03	)

Related Party Transactions	12 Months Ended
Related Party Transactions	Dec. 31, 2016
Related Party Transactions [Abstract]
Related Party Transactions	15. Related Party Transactions In September 2014, the Company purchased all of the stock of REV Solutions, Inc. and REVTech Solutions India Private Limited from the selling shareholders, which included Mr. Steven Stephan, who served as an officer of the Company from the closing of the transaction until September 30 2016. The transaction provided for, in addition to a closing payment, earn-out payments based on the achievement of certain metrics for each of calendar years 2014 and 2015. Since January 1, 2015, the Company paid Mr. Stephan an aggregate of $2.4 million and issued 38,574 shares of common stock as the final purchase price earn-out payments associated with such transaction.

Condensed Financial Information of Registrant

12 Months Ended

Dec. 31, 2016

Condensed Financial Information Of Parent Company Only Disclosure [Abstract]

CONDENSED FINANCIAL INFORMATION OF REGISTRANT

SCHEDULE I

PFSWEB, INC. AND SUBSIDIARIES

CONDENSED FINANCIAL INFORMATION OF REGISTRANT

BALANCE SHEETS – PARENT COMPANY ONLY

(In thousands)

	December 31,			December 31,
	2016			2015
ASSETS:
Cash and cash equivalents	$	144		$	305
Other receivables		—			1,398
Total current assets		144			1,703
Receivable from subsidiaries		—			4,371
Investment in subsidiaries		52,725			48,159
Total assets	$	52,869		$	54,233
LIABILITIES:
Performance-based contingent payments	$	2,405		$	7,997
Total current liabilities		2,405			7,997
Performance-based contingent payments, less current portion		1,678			2,478
Payable to subsidiaries		8,503			—
Total liabilities		12,586			10,475
SHAREHOLDERS’ EQUITY:
Preferred stock	—			—
Common stock		19			18
Additional paid-in capital		146,286			141,948
Accumulated deficit		(105,317	)		(97,787	)
Accumulated other comprehensive income		(580	)		(296	)
Treasury stock		(125	)		(125	)
Total shareholders’ equity		40,283			43,758
Total liabilities and shareholders’ equity	$	52,869		$	54,233

The condensed financial statements should be read in conjunction with the consolidated financial statements and notes thereto.

SCHEDULE I

PFSWEB, INC. AND SUBSIDIARIES

CONDENSED FINANCIAL INFORMATION OF REGISTRANT

STATEMENTS OF OPERATIONS – PARENT COMPANY ONLY

FOR THE YEARS ENDED DECEMBER 31

(In thousands)

	2016			2015			2014
SELLING, GENERAL AND ADMINISTRATIVE EXPENSES:
Selling, general and administrative expenses	$	3,008		$	5,594		$	4,806
Equity in net loss (income) of consolidated subsidiaries		4,408			2,130			(180	)
Total operating expenses		7,416			7,724			4,626
Interest expense		114			137		—
NET LOSS	$	(7,530	)	$	(7,861	)	$	(4,626	)

The condensed financial statements should be read in conjunction with the consolidated financial statements and notes thereto.

SCHEDULE I

PFSWEB, INC. AND SUBSIDIARIES

CONDENSED FINANCIAL INFORMATION OF REGISTRANT

STATEMENTS OF CASH FLOWS – PARENT COMPANY ONLY

FOR THE YEARS ENDED DECEMBER 31

(In thousands)

	2016			2015			2014
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$	(7,530	)	$	(7,861	)	$	(4,626	)
Adjustments to reconcile net loss to net cash used in operating activities:
Stock-based compensation expense		2,111			4,637			3,059
Change in performance-based contingent payments		1,011			891		—
Equity in net loss (income) of consolidated subsidiaries		4,408			2,130			(180	)
Net cash used in operating activities		—			(203	)		(1,747	)
CASH FLOWS FROM INVESTING ACTIVITIES:
Acquisitions, net of cash acquired		(8,359	)		(31,619	)		—
Net cash used in investing activities		(8,359	)		(31,619	)	—
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from issuance of common stock		1,203			1,483			1,631
Payments on performance-based contingent payments		(6,354	)		—			—
Decrease (increase) in receivable from subsidiaries, net		13,349			30,089			(10,057	)
Net cash provided by (used in) financing activities		8,198			31,572			(8,426	)
NET DECREASE IN CASH		(161	)		(250	)		(10,167	)
CASH AND CASH EQUIVALENTS, beginning of period		305			555			10,722
CASH AND CASH EQUIVALENTS, end of period	$	144		$	305		$	555

The condensed financial statements should be read in conjunction with the consolidated financial statements and notes thereto.

- Definition

The entire disclosure for condensed financial information, including the financial position, cash flows, and the results of operations of the registrant (parent company) as of the same dates or for the same periods for which audited consolidated financial statements are being presented. Alternatively, the details of this disclosure can be reported by the specific parent company taxonomy elements, indicating the appropriate date and period contexts in an instance document.

+ References + Details

Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2016

Valuation And Qualifying Accounts [Abstract]

VALUATION AND QUALIFYING ACCOUNTS

SCHEDULE II

PFSWEB, INC. AND SUBSIDIARIES

VALUATION AND QUALIFYING ACCOUNTS

FOR THE YEARS ENDED DECEMBER 31

(Amounts in thousands)

			Additions
	Balance at		Charges to		Charges to					Balance
	Beginning		Cost and		Other					at end
	of Period		Expenses		Accounts		Deductions			of Period
Year Ended December 31, 2014:
Allowance for doubtful accounts	$	382	$	165	$	—	$	(100	)	$	447
Reserve for excess and obsolete inventory	$	962	$	53	$	—	$	(247	)	$	768
Year Ended December 31, 2015:
Allowance for doubtful accounts	$	447	$	187	$	—	$	(34	)	$	600
Reserve for excess and obsolete inventory	$	768	$	93	$	—	$	(122	)	$	739
Year Ended December 31, 2016:
Allowance for doubtful accounts	$	600	$	4	$	—	$	(110	)	$	494
Reserve for excess and obsolete inventory	$	739	$	57	$	—	$	(228	)	$	568

Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2016

Accounting Policies [Abstract]

Principles of Consolidation

All intercompany accounts and transactions have been eliminated in consolidation.

Investment in Affiliates

Use of Estimates

Revenue and Cost Recognition

Service Fee Revenue Activity

Product Revenue Activity

Freight costs billed to customers are reflected as components of product revenue. Freight costs incurred are recorded as a component of cost of product revenue.

Accounts Receivable

Deferred Revenues and Deferred Costs

	December 31,
	2016		2015
Deferred implementation revenues
Current	$	7,156	$	7,390
Non-Current		4,127		4,499
	$	11,283	$	11,889
Deferred implementation costs
Current	$	2,770	$	2,768
Non-Current		1,337		1,245
	$	4,107	$	4,013

Current and non-current deferred implementation costs, excluding technology and development costs, are a component of prepaid expenses and other current assets and other assets, respectively.

Concentration of Business and Credit Risk

Cash and Cash Equivalents

Other Receivables

Inventories

Property and Equipment

The components of property and equipment as of December 31, 2016 and 2015 are as follows (in thousands):

	December, 31						Depreciable
	2016			2015			Life

Purchased and capitalized software costs	$	52,409		$	47,994		2-7 years
Furniture and fixtures		30,713			24,346		2-10 years
Computer equipment		16,771			13,460		2-5 years
Leasehold improvements		14,874			13,429		2-10 years
Other		1,472			1,448		3-5 years
		116,239			100,677
Less-accumulated depreciation and amortization		(85,975	)		(76,584	)
Property and equipment, net	$	30,264		$	24,093

The Company makes judgments and estimates in conjunction with the carrying value of these assets, including amounts to be capitalized, depreciation and amortization methods and useful lives.

Business Combinations

Long-Lived Assets, Goodwill and Identifiable Intangible Assets

Property and Equipment

Identifiable intangible assets

Goodwill

Operating Leases

Foreign Currency Translation and Transactions

Stock-Based Compensation

Income Taxes

Fair Value of Financial Instruments

In accordance with ASC 825, Financial Instruments, fair value is determined utilizing a hierarchy of valuation techniques. The three levels of the fair value hierarchy are as follows:

Level 1: Observable inputs such as quoted prices (unadjusted) in active markets for identical assets or liabilities.

Level 3: Unobservable inputs that reflect the reporting entity’s own assumptions.

Nonrecurring Fair Value Measurements

Comprehensive Income (Loss)

Net Loss Per Common Share

Cash Paid for Interest and Taxes During Year

Cash Paid For Interest and Taxes During Year

Impact of Recently Issued Accounting Standards

Pronouncements Recently Adopted

Pronouncements Not Yet Adopted

Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2016

Accounting Policies [Abstract]

Summary of Deferred Implementation Revenues and Costs

Deferred Revenues and Deferred Costs

	December 31,
	2016		2015
Deferred implementation revenues
Current	$	7,156	$	7,390
Non-Current		4,127		4,499
	$	11,283	$	11,889
Deferred implementation costs
Current	$	2,770	$	2,768
Non-Current		1,337		1,245
	$	4,107	$	4,013

Summary of Property and Equipment

The components of property and equipment as of December 31, 2016 and 2015 are as follows (in thousands):

	December, 31						Depreciable
	2016			2015			Life

Purchased and capitalized software costs	$	52,409		$	47,994		2-7 years
Furniture and fixtures		30,713			24,346		2-10 years
Computer equipment		16,771			13,460		2-5 years
Leasehold improvements		14,874			13,429		2-10 years
Other		1,472			1,448		3-5 years
		116,239			100,677
Less-accumulated depreciation and amortization		(85,975	)		(76,584	)
Property and equipment, net	$	30,264		$	24,093

Acquisitions (Tables)

12 Months Ended

Dec. 31, 2016

Business Acquisition [Line Items]

Schedule of Definite-Lived Identifiable Intangible Assets Acquired

The following table presents the gross carrying value and accumulated amortization for identifiable intangibles:

	December 31, 2016							December 31, 2015
	Fair Value		Accumulated			Net Carrying		Fair Value		Accumulated			Net Carrying		Estimated Useful Life
	at Acquisition		Amortization			Value		at Acquisition		Amortization			Value		from Acquisition

Trade names	$	1,250	$	(773	)	$	477	$	1,250	$	(266	)	$	984	2.25 - 2.5 years
Non-compete agreements		575		(341	)		234		575		(159	)		416	1- 3.5 years
Leasehold		45		(42	)		3		45		(24	)		21	2.5 years
Customer relationships		10,287		(5,137	)		5,150		8,979		(2,378	)		6,601	1.6 - 9 years
Developed technology		1,577		(622	)		955		850		(140	)		710	2.5-3 years
Other intangibles		493		(448	)		45		468		(390	)		78	9 years
Total definite lived identifiable intangible assets	$	14,227	$	(7,363	)	$	6,864	$	12,167	$	(3,357	)	$	8,810

Schedule of Change in Acquisition Related Performance-Based Contingent Payments

The following table presents the change in the acquisition related performance-based contingent payments for the years presented:

	2016			2015

As of January 1,	$	14,157		$	5,392
Fair value at the time of acquisition - Conexus		553		—
Fair value at the time of acquisition - Moda		—			240
Fair value at the time of acquisition - CrossView		—			9,195
CrossView earn-out payments in common stock and cash		(7,941	)		—
REV earn-out payments in common stock and cash		(1,750	)		(1,393	)
LAL earn-out payments in common stock and cash		(2,000	)		(950	)
Change in aggregate balances due		1,064			1,673
As of December 31,	$	4,083		$	14,157

Schedule of Pro Forma Information for Comparative Purposes Assuming Acquisition of REV and LAL

	Year Ended
	December 31,
	2016			2015			2014
Total revenues	$	338,271		$	317,214		$	293,534
Net loss		(2,619	)		(6,548	)		(8,163	)
Basic and diluted net loss per share		(0.14	)		(0.37	)		(0.47	)

Conexus

Business Acquisition [Line Items]

Schedule of Estimated Fair Value of Assets Acquired and Liabilities Assumed

The following table summarizes the preliminary estimated fair value of the tangible and intangible assets acquired and liabilities assumed (in thousands):

Cash	$	156
Accounts receivable, net		1,451
Other receivables		887
Other assets		421
Identifiable intangibles		2,035
Total assets acquired		4,950
Total liabilities assumed		2,218
Net assets acquired		2,732
Goodwill		6,336
Total purchase price	$	9,068

Schedule of Purchase Price

Purchase price for Conexus is as follows (in thousands):

Aggregate cash payments

8,515

Performance-based contingent payments (based on

estimated fair value at acquisition date)

553

Total purchase price

9,068

Schedule of Definite-Lived Identifiable Intangible Assets Acquired

Estimated definite lived identifiable intangible assets acquired in the Conexus acquisition consist of (in thousands):

			December 31, 2016					Estimated
	Fair Value		Accumulated			Net Carrying		Useful Life
	at Acquisition		Amortization			Value		from Acquisition

Developed technology	$	727	$	(145	)	$	582	2.5 years
Customer relationships		1,308		(461	)		847	4.5 years
Total definite lived identifiable intangible assets	$	2,035	$	(606	)	$	1,429

Cross View, Inc.

Business Acquisition [Line Items]

Schedule of Estimated Fair Value of Assets Acquired and Liabilities Assumed

The following table summarizes the estimated fair value of the tangible and intangible assets acquired and liabilities assumed (in thousands):

Accounts receivable	$	7,550
Other assets		590
Identifiable intangibles		9,050
Total assets acquired		17,190
Total liabilities assumed		2,556
Net assets acquired		14,634
Goodwill		30,221
Total purchase price	$	44,855

Schedule of Purchase Price

Purchase price for CrossView is as follows (in thousands, except share data and stock price):

Number of shares of common stock issued		553,223
Multiplied by PFSweb, Inc.'s stock price	$	11.40
Share consideration	$	6,307
Aggregate cash payments		30,740
Performance-based contingent payments (based on estimated fair value at acquisition date)		9,195
Post-closing balance sheet reconciliation adjustment		(1,387	)
Total purchase price	$	44,855

Schedule of Definite-Lived Identifiable Intangible Assets Acquired

Definite identifiable intangible lived assets acquired in the CrossView acquisition consist of (in thousands):

			December 31, 2016					December 31, 2015					Estimated
	Fair Value		Accumulated			Net Carrying		Accumulated			Net Carrying		Useful Life
	at Acquisition		Amortization			Value		Amortization			Value		from Acquisition

Trade names	$	1,100	$	(623	)	$	477	$	(183	)	$	917	2.5 years
Non-compete agreements		300		(142	)		158		(42	)		258	3 years
Customer relationships		6,800		(3,219	)		3,581		(1,394	)		5,406	9 years
Developed technology		850		(477	)		373		(140	)		710	2.5-3 years
Total definite lived identifiable intangible assets	$	9,050	$	(4,461	)	$	4,589	$	(1,759	)	$	7,291

Moda

Business Acquisition [Line Items]

Schedule of Estimated Fair Value of Assets Acquired and Liabilities Assumed

The following table summarizes the estimated fair value of the tangible and intangible assets acquired and liabilities assumed (in thousands):

Cash and cash equivalents	$	126
Accounts receivable		335
Identifiable intangibles		340
Other assets		50
Total assets acquired		851
Total liabilities assumed		658
Net assets acquired		193
Goodwill		1,287
Total purchase price	$	1,480

Schedule of Purchase Price

Purchase price for Moda is as follows (in thousands, except share data and stock price):

Number of shares of common stock issued		16,116
Multiplied by PFSweb, Inc.'s stock price	$	14.60
Share consideration contingent payments	$	235
Aggregate cash payments		1,005
Performance-based contingent payments (based on fair value at acquisition date)		240
Total purchase price	$	1,480

Schedule of Definite-Lived Identifiable Intangible Assets Acquired

Definite lived identifiable intangible assets acquired in the Moda acquisition consist of (in thousands):

			December 31, 2016					December 31, 2015					Estimated
	Fair Value		Accumulated			Net Carrying		Accumulated			Net Carrying		Useful Life
	at Acquisition		Amortization			Value		Amortization			Value		from Acquisition

Customer relationships	$	309	$	(265	)	$	44	$	(141	)	$	168	1.6 years
Non-compete agreements		31		(31	)		-		(12	)		19	2.5 years
Total definite lived identifiable intangible assets	$	340	$	(296	)	$	44	$	(153	)	$	187

LAL

Business Acquisition [Line Items]

Schedule of Estimated Fair Value of Assets Acquired and Liabilities Assumed

The following table summarizes the estimated fair value of the tangible and intangible assets acquired and liabilities assumed (in thousands):

Cash	$	30
Accounts receivable, net		1,299
Identifiable intangibles		1,290
Other assets		281
Total assets acquired		2,900
Total liabilities assumed		1,617
Net assets acquired		1,283
Goodwill		5,610
Total purchase price	$	6,893

Schedule of Purchase Price

Purchase price for LAL is as follows (in thousands, except per share data and stock price):

Number of shares of common stock issued		54,604
Multiplied by PFSweb Inc.'s stock price	$	9.96
Share consideration	$	544
Aggregate cash payments		4,000
Performance-based contingent payments (based on estimated fair value at acquisition date)		2,349
Total purchase price	$	6,893

Schedule of Definite-Lived Identifiable Intangible Assets Acquired

Definite lived identifiable intangible assets acquired in the LAL acquisition consist of (in thousands):

			December 31, 2016					December 31, 2015					Estimated
	Fair Value		Accumulated			Net Carrying		Accumulated			Net Carrying		Useful Life
	at Acquisition		Amortization			Value		Amortization			Value		from Acquisition

Non-compete agreements	$	150	$	(97	)	$	53	$	(54	)	$	96	3.5 years
Trade name		150		(150	)		-		(83	)		67	2.25 years
Customer relationships		990		(613	)		377		(426	)		564	6 years
Total definite lived identifiable intangible assets	$	1,290	$	(860	)	$	430	$	(563	)	$	727

REV

Business Acquisition [Line Items]

Schedule of Estimated Fair Value of Assets Acquired and Liabilities Assumed

The following table summarizes the estimated fair value of the tangible and intangible assets acquired and liabilities assumed (in thousands):

Cash and cash equivalents	$	765
Accounts receivable		1,753
Identifiable intangibles		1,019
Other assets		305
Total assets acquired		3,842
Total liabilities assumed		655
Net assets acquired		3,187
Goodwill		2,756
Total purchase price	$	5,943

Schedule of Purchase Price

Purchase price for REV is as follows (in thousands):

Aggregate cash payments

3,161

Performance-based contingent payments (based on fair

value at acquisition date)

2,782

Total purchase price

5,943

Schedule of Definite-Lived Identifiable Intangible Assets Acquired

Definite lived identifiable intangible assets acquired in the REV acquisition consist of (in thousands):

			December 31, 2016					December 31, 2015					Estimated
	Fair Value		Accumulated			Net Carrying		Accumulated			Net Carrying		Useful Life
	at Acquisition		Amortization			Value		Amortization			Value		from Acquisition

Non-compete agreements	$	94	$	(71	)	$	23	$	(51	)	$	43	1-3.5 years
Leasehold		45		(42	)		3		(24	)		21	2.5 years
Customer relationships		880		(579	)		301		(417	)		463	6 years
Total definite lived identifiable intangible assets	$	1,019	$	(692	)	$	327	$	(492	)	$	527

Goodwill and Identifiable Intangibles, Net (Tables)

12 Months Ended

Dec. 31, 2016

Goodwill And Intangible Assets Disclosure [Abstract]

Schedule of Definite-Lived Identifiable Intangible Assets Acquired

The following table presents the gross carrying value and accumulated amortization for identifiable intangibles:

	December 31, 2016							December 31, 2015
	Fair Value		Accumulated			Net Carrying		Fair Value		Accumulated			Net Carrying		Estimated Useful Life
	at Acquisition		Amortization			Value		at Acquisition		Amortization			Value		from Acquisition

Trade names	$	1,250	$	(773	)	$	477	$	1,250	$	(266	)	$	984	2.25 - 2.5 years
Non-compete agreements		575		(341	)		234		575		(159	)		416	1- 3.5 years
Leasehold		45		(42	)		3		45		(24	)		21	2.5 years
Customer relationships		10,287		(5,137	)		5,150		8,979		(2,378	)		6,601	1.6 - 9 years
Developed technology		1,577		(622	)		955		850		(140	)		710	2.5-3 years
Other intangibles		493		(448	)		45		468		(390	)		78	9 years
Total definite lived identifiable intangible assets	$	14,227	$	(7,363	)	$	6,864	$	12,167	$	(3,357	)	$	8,810

Summary of Estimated Amortization Expense

The estimated amortization expense for each of the next five years is as follows (in thousands):

2017	$	3,142
2018		1,744
2019		745
2020		525
2021		282

Debt and Capital Lease Obligations (Tables)

12 Months Ended

Dec. 31, 2016

Debt Disclosure [Abstract]

Summary of Outstanding Debt and Capital Lease Obligations

Outstanding debt and capital lease obligations consist of the following (in thousands):

	December 31,
	2016			2015
U.S. Credit Agreement:
Revolver	$	20,825		$	19,283
Term loan		29,438			10,000
Equipment loan		3,596			—
Debt Issuance costs		(525	)		(671	)
Master lease agreements		6,277			6,644
Other		88			135
Total		59,699			35,391
Less current portion of long-term debt		7,300			3,153
Long-term debt, less current portion	$	52,399		$	32,238

Schedule of Aggregate Maturities of Debt

The Company’s aggregate maturities of debt subsequent to December 31, 2016 are as follows, excluding $0.5 million in debt issuance costs that reduce the carrying amount of the debt (in thousands):

Years ended December 31,
2017	$	4,208
2018		3,689
2019		3,573
2020		41,665
2021		726
Total	$	53,861

Schedule of Future Minimum Lease Payments Under Capital Leases

Years ended December 31,
2017	$	3,338
2018		2,179
2019		642
2020		41
2021		—
Total minimum lease payments	$	6,200
Less amount representing interest at rates ranging from 4.75% to 7.00%	$	(362	)
Present value of net minimum lease payments		5,838
Less: Current portion		(3,092	)
Long-term capital lease obligations	$	2,746

Stock and Stock Options (Tables)

12 Months Ended

Dec. 31, 2016

Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]

Summary of Stock Option Activity Under the Stock Option Plans

The following tables summarize stock option activity under the Plans:

							Weighted
							Average
					Weighted		Remaining		Aggregate
					Average		Contractual		Intrinsic
					Exercise		Life (in		Value (in
	Shares			Price Per Share	Price		years)		millions)
Outstanding, December 31, 2015		1,337,774		$1.01 - $15.36	$	6.69
Granted		164,500		$7.81 - $14.66	$	11.37
Exercised		(250,256	)	$1.01 - $11.19	$	4.81
Canceled		(36,964	)	$1.01 - $14.66	$	11.77
Outstanding, December 31, 2016		1,215,054		$1.01 - $15.36	$	7.56
Exercisable, December 31, 2016		911,237		$1.01 - $15.36	$	6.12		5.3	$	2.8
Exercisable and expected to vest, December 31, 2016		1,182,645		$1.01 - $15.36	$	7.41		6.0	$	2.8

Schedule of Expected Life of the Stock Based Award and Stock Price Volatility

The fair value of each option grant is estimated on the date of grant using the Black-Scholes option-pricing model with the following assumptions used for grants of options under the Plans:

	Year Ended
	December 31,
	2016		2015
Expected dividend yield	—		—
Expected stock price volatility	50% - 63%		63% - 68%
Weighted average stock price volatility		54%		65%
Risk-free interest rate	1.4% - 1.9%		1.5% - 1.8%
Expected life of options (years)	6		6

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2016

Income Tax Disclosure [Abstract]

Consolidated Income (Loss) From Continuing Operations before Income Taxes, By Domestic and Foreign Entities

The consolidated income (loss) from continuing operations before income taxes, by domestic and foreign entities, is as follows (in thousands):

	Year Ended
	December 31,
	2016			2015			2014
Domestic	$	(6,362	)	$	(9,010	)	$	(5,947	)
Foreign		1,199			2,646			1,268
Total	$	(5,163	)	$	(6,364	)	$	(4,679	)

Reconciliation of the Difference between Expected Income Tax Expense (Benefit) from Continuing Operations

	Year Ended
	December 31,
	2016			2015			2014
Income tax benefit computed at statutory rate	$	(1,755	)	$	(2,164	)	$	(1,591	)
Foreign dividends received		388			193			243
Items not deductible for tax purposes		(956	)		467			244
Change in valuation allowance		4,285			1,940			911
Change in valuation reserve related to business combination adjustments		—		—				(979	)
State taxes		568			477			438
Foreign exchange rate difference		(67	)		258			155
Net operating loss adjustments		183			167			634
Prior year return-to-provision true-up		(127	)		(21	)		(131	)
Other		(152	)		180			23
Provision for income taxes	$	2,367		$	1,497		$	(53	)

Summary of Current and Deferred Income Tax Expense (Benefit)

Current and deferred income tax expense (benefit) is summarized as follows (in thousands):

	December 31,
	2016			2015		2014
Current
Domestic	$	19		$	27	$	—
State		568			479		460
Foreign		957			933		328
Total Current		1,544			1,439		788
Deferred
Domestic		824		—			(979	)
State		3			3		48
Foreign		(4	)		55		90
Total Deferred		823			58		(841	)
Provision for income taxes	$	2,367		$	1,497	$	(53	)

Components of the Deferred Tax Asset (Liability)

The components of the deferred tax asset (liability) are as follows (in thousands):

	Year Ended
	December 31,
	2016			2015
Deferred tax assets:
Allowance for doubtful accounts	$	606		$	687
Inventory reserve		185			239
Property and equipment		244		—
Accrued expenses		1,803			2,167
Net operating loss carryforwards		23,883			20,896
Other		6,182			5,067
		32,903			29,056
Less - Valuation allowance		32,725			28,440
Total deferred tax assets		178			616
Deferred tax liabilities:
Property and equipment		—			(224	)
Other		(824	)		—
Total deferred tax liabilities		(824	)		(224	)
Deferred tax assets (liabilities), net	$	(646	)	$	392

Commitments and Contingencies (Tables)

12 Months Ended

Dec. 31, 2016

Commitments And Contingencies Disclosure [Abstract]

Minimum Future Annual Rental Payments Under Non-cancelable Operating Leases

Minimum future annual rental payments under non-cancelable operating leases having original terms in excess of one year are as follows (in thousands):

	Operating
	Lease
	Payments
Year ended December 31,
2017	$	9,728
2018		8,156
2019		7,562
2020		6,985
2021		6,106
Thereafter		13,784
Total	$	52,321

Segment and Geographic Information (Tables)

12 Months Ended

Dec. 31, 2016

Segment Reporting [Abstract]

Summary of Product Revenue by Segments

	Year Ended
	December 31,
	2016			2015			2014
Revenues (in thousands):
PFSweb	$	284,331		$	228,504		$	171,508
Business and Retail Connect		68,097			76,142			91,234
Eliminations		(17,785	)		(16,377	)		(15,694	)
	$	334,643		$	288,269		$	247,048
Income (loss) from operations (in thousands):
PFSweb	$	(5,730	)	$	(6,338	)	$	(5,951	)
Business and Retail Connect		2,890			1,731			2,085
	$	(2,840	)	$	(4,607	)	$	(3,866	)
Depreciation and amortization (in thousands):
PFSweb	$	15,355		$	14,763		$	11,620
Business and Retail Connect		22			68			55
	$	15,377		$	14,831		$	11,675
Capital expenditures (in thousands):
PFSweb	$	8,683		$	4,489		$	5,445
Business and Retail Connect		30			—			—
	$	8,713		$	4,489		$	5,445



	December 31,
	2016			2015
Assets (in thousands):
PFSweb	$	167,152		$	151,064
Business and Retail Connect		55,559			50,682
Eliminations		(11,375	)		(10,456	)
	$	211,336		$	191,290

Schedule of Revenue Based on Geographic Area

	Year Ended
	December 31,
	2016			2015			2014
Revenues (in thousands):
United States	$	280,323		$	243,745		$	197,709
Europe		47,739			42,438			43,291
Canada		7,511			6,306			7,222
India		6,260			3,311			641
Inter-segment Eliminations		(7,190	)		(7,531	)		(1,815	)
	$	334,643		$	288,269		$	247,048


	December 31,
	2016			2015
Long-lived assets (in thousands):
United States	$	70,313		$	69,579
Europe		11,182			3,467
Canada		202			198
India		4,095			1,662
	$	85,792		$	74,906

Quarterly Data - Seasonality (Unaudited) (Tables)

12 Months Ended

Dec. 31, 2016

Selected Quarterly Financial Information [Abstract]

Schedule of Unaudited Quarterly Results of Operations

Unaudited quarterly results of operations for the years ended December 31, 2016 and 2015 were as follows (amounts in thousands, except per share data):

	Quarter Ended
	March 31,			June 30,			September 30,			December 31,
Year Ended 2016
Total revenues	$	75,080		$	77,199		$	79,910		$	102,454
Income (loss) from operations		198			(1,385	)		(6	)		(1,647	)
Net loss		(752	)		(2,182	)		(1,039	)		(3,557	)
Basic loss per common share	$	(0.04	)	$	(0.12	)	$	(0.06	)	$	(0.19	)
Diluted loss per common share	$	(0.04	)	$	(0.12	)	$	(0.06	)	$	(0.19	)



	Quarter Ended
	March 31,			June 30,			September 30,			December 31,
Year Ended 2015
Total revenues	$	63,846		$	63,176		$	71,183		$	90,064
Income (loss) from operations		(1,115	)		(1,499	)		(2,726	)		733
Net loss		(1,693	)		(1,900	)		(3,670	)		(598	)
Basic loss per common share	$	(0.10	)	$	(0.11	)	$	(0.21	)	$	(0.03	)
Diluted loss per common share	$	(0.10	)	$	(0.11	)	$	(0.21	)	$	(0.03	)

Significant Accounting Policies - Additional Information (Details)	12 Months Ended
	Dec. 31, 2016 USD ($) Customer shares	Dec. 31, 2015 USD ($) Customer shares	Dec. 31, 2014 USD ($) Customer shares	Aug. 05, 2015 USD ($)
Significant Accounting Policies [Line Items]
Subordinated note outstanding	$ 2,500,000	$ 2,500,000
Other receivables	6,750,000	8,704,000
Addition to other receivables	2,800,000	2,500,000
Allowance for slow moving or excess inventory	600,000	700,000
Depreciation and amortization	15,377,000	14,831,000	$ 11,675,000
Capital leases	5,400,000	5,500,000
Accumulated amortization of capital leases	5,100,000	4,600,000
Impairment charges on property and equipment	0	0	0
Impairment charges on identifiable intangible assets	0	0	0
Intangible asset with indefinite useful lives, other than goodwill	$ 0
Maximum life of current operating leases	2026
Payments for interest	$ 1,700,000	1,000,000	700,000
Income taxes	1,700,000	$ 1,400,000	$ 700,000
Accounting Standards Update 2016-09
Significant Accounting Policies [Line Items]
Recognition of previously unrecognized tax benefit	$ 1,900,000
Accounting pronouncement, effective date	Jan. 01, 2016
Accounting Standards Update 2014-09
Significant Accounting Policies [Line Items]
Impact on adoption of accounting standards update	The ASU allows two methods of adoption: (a) a full retrospective approach in which the standard is applied to all periods presented, or (b) a modified retrospective approach in which the standard is applied only to the most current period presented in the financial statements. In August 2015, the FASB deferred the effective date of this standards update to fiscal years beginning after December 15, 2017, with early adoption permitted on the original effective date of fiscal years beginning after December 15, 2016. The Company currently anticipates adopting the standard using the modified retrospective method. The Company is assessing the new standard and analyzing the standard’s impact on the Company’s internal controls, accounting policies and financial statements and disclosures. As the Company is in the process of evaluating the impact of the standard, it has not yet quantified the impact of the adoption. However, based on the initial phase of its evaluation process, the Company has identified certain potential areas of impact. Application of the new standard requires that incremental costs of obtaining a contract (including sales commissions plus any associated fringe benefits) be recognized as an asset and expensed over the expected life of the arrangement, unless that life is less than one year.
Stock Options
Significant Accounting Policies [Line Items]
Equity awards excluded from calculation of diluted net loss per share \| shares	1,200,000	1,300,000	1,600,000
Performance Shares and Restricted Stock Units
Significant Accounting Policies [Line Items]
Equity awards excluded from calculation of diluted net loss per share \| shares	200,000	700,000	600,000
Deferred Stock Units
Significant Accounting Policies [Line Items]
Equity awards excluded from calculation of diluted net loss per share \| shares	118,000	72,000	41,000
Property And Equipment Excluding Capital Leases
Significant Accounting Policies [Line Items]
Depreciation and amortization	$ 8,600,000	$ 9,500,000	$ 9,100,000
Assets Held Under Capital Leases
Significant Accounting Policies [Line Items]
Depreciation and amortization	2,800,000	2,400,000	$ 2,500,000
Cross View, Inc.
Significant Accounting Policies [Line Items]
Accounts receivable		1,400,000		$ 7,550,000
Ricoh
Significant Accounting Policies [Line Items]
Other receivables	$ 3,800,000	$ 3,500,000
Sales revenue, Product Line and Services
Significant Accounting Policies [Line Items]
Number of customers representing more than 10% \| Customer	0		0
Sales Revenue, Services, Net
Significant Accounting Policies [Line Items]
Number of customers representing more than 10% \| Customer		1
Sales Revenue, Services, Net \| Credit Concentration Risk
Significant Accounting Policies [Line Items]
Concentration risk percentage	10.00%	10.00%
Accounts Receivable
Significant Accounting Policies [Line Items]
Number of customers representing more than 10% \| Customer	1	1
Minimum
Significant Accounting Policies [Line Items]
Subordinated note outstanding	$ 2,500,000

Significant Accounting Policies - Summary of Deferred Implementation Revenues and Costs (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Deferred implementation revenues
Current	$ 7,156	$ 7,390
Non-Current	4,127	4,499
Deferred Revenue, Total	11,283	11,889
Deferred implementation costs
Current	2,770	2,768
Non-Current	1,337	1,245
Deferred Costs, Total	$ 4,107	$ 4,013

- Definition

The carrying amount of consideration received or receivable as of the balance sheet date on potential earnings that were not recognized as revenue in conformity with GAAP, and which are expected to be recognized as such within one year or the normal operating cycle, if longer, including sales, license fees, and royalties, but excluding interest income.

+ References + Details

- Definition

The noncurrent portion of deferred revenue amount as of balance sheet date. Deferred revenue is a liability related to a revenue producing activity for which revenue has not yet been recognized, and is not expected to be recognized in the next twelve months. Generally, an entity records deferred revenue when it receives consideration from a customer before achieving certain criteria that must be met for revenue to be recognized in conformity with GAAP.

+ References + Details

Significant Accounting Policies - Summary of Property and Equipment (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Summary of property and equipment
Property and equipment, gross	$ 116,239	$ 100,677
Less-accumulated depreciation and amortization	(85,975)	(76,584)
Property and equipment, net	30,264	24,093
Purchased and capitalized software costs
Summary of property and equipment
Property and equipment, gross	$ 52,409	47,994
Purchased and capitalized software costs \| Minimum
Summary of property and equipment
Property and equipment, depreciable life	2 years
Purchased and capitalized software costs \| Maximum
Summary of property and equipment
Property and equipment, depreciable life	7 years
Furniture and fixtures
Summary of property and equipment
Property and equipment, gross	$ 30,713	24,346
Furniture and fixtures \| Minimum
Summary of property and equipment
Property and equipment, depreciable life	2 years
Furniture and fixtures \| Maximum
Summary of property and equipment
Property and equipment, depreciable life	10 years
Computer equipment
Summary of property and equipment
Property and equipment, gross	$ 16,771	13,460
Computer equipment \| Minimum
Summary of property and equipment
Property and equipment, depreciable life	2 years
Computer equipment \| Maximum
Summary of property and equipment
Property and equipment, depreciable life	5 years
Leasehold improvements
Summary of property and equipment
Property and equipment, gross	$ 14,874	13,429
Leasehold improvements \| Minimum
Summary of property and equipment
Property and equipment, depreciable life	2 years
Leasehold improvements \| Maximum
Summary of property and equipment
Property and equipment, depreciable life	10 years
Other
Summary of property and equipment
Property and equipment, gross	$ 1,472	$ 1,448
Other \| Minimum
Summary of property and equipment
Property and equipment, depreciable life	3 years
Other \| Maximum
Summary of property and equipment
Property and equipment, depreciable life	5 years

Acquisitions - Additional Information (Details)								1 Months Ended	3 Months Ended								12 Months Ended
Acquisitions - Additional Information (Details)	Jun. 08, 2016 USD ($)	Jun. 08, 2016 GBP (£)	Aug. 05, 2015 USD ($) shares	Jun. 11, 2015 USD ($) shares	Jun. 11, 2015 GBP (£) shares	Sep. 22, 2014 USD ($) shares	Sep. 03, 2014 USD ($)	Jun. 30, 2016 USD ($)	Dec. 31, 2016 USD ($)	Sep. 30, 2016 USD ($)	Jun. 30, 2016 USD ($)	Mar. 31, 2016 USD ($)	Dec. 31, 2015 USD ($)	Sep. 30, 2015 USD ($)	Jun. 30, 2015 USD ($)	Mar. 31, 2015 USD ($)	Dec. 31, 2016 USD ($) shares	Dec. 31, 2015 USD ($) shares	Dec. 31, 2014 USD ($)	Dec. 31, 2016 GBP (£)	Jun. 08, 2016 GBP (£)
Business Acquisition [Line Items]
Service fee revenue																	$ 226,165,000	$ 182,175,000	$ 134,385,000
Net income (loss)									$ (3,557,000)	$ (1,039,000)	$ (2,182,000)	$ (752,000)	$ (598,000)	$ (3,670,000)	$ (1,900,000)	$ (1,693,000)	(7,530,000)	(7,861,000)	(4,626,000)
Total acquisition related costs																	2,500,000	5,200,000	1,700,000
Conexus
Business Acquisition [Line Items]
Consideration paid	$ 8,515,000	£ 5,855,000
Earn-out payments, maximum									1,800,000								1,800,000			£ 1,445,000
Business combination, liabilities recorded																	0
Service fee revenue																	3,300,000
Net income (loss)																	(800,000)
Total goodwill								$ 6,300,000									6,300,000
Goodwill acquired, deductible for tax purposes									0								0
Residual value for identifiable intangible assets									0								0
Accounts receivable	$ 1,451,000
Conexus \| Maximum \| Restricted Stock
Business Acquisition [Line Items]
Percentage of common stock Issuable	40.00%	40.00%
Earn-out payments through issuance of shares									600,000								600,000				£ 450,000
Cross View, Inc.
Business Acquisition [Line Items]
Consideration paid			$ 30,740,000
Earn-out payments, maximum			$ 18,000,000						4,100,000				10,200,000				4,100,000	10,200,000
Service fee revenue																		13,800,000
Net income (loss)																		600,000
Total goodwill																	30,200,000
Residual value for identifiable intangible assets									0								0
Number of shares of common stock issued \| shares			553,223
Consideration paid through common stock, value			$ 6,300,000
Earn-out payments, minimum			0
Accounts receivable			7,550,000										$ 1,400,000					1,400,000
Consideration paid																	$ 7,941,000
Share consideration			$ 6,307,000
Goodwill amortization tax period																	15 years
Cross View, Inc. \| 2015 Earn-out Payments
Business Acquisition [Line Items]
Consideration paid																	$ 7,900,000
Cross View, Inc. \| Restricted Stock \| 2015 Earn-out Payments
Business Acquisition [Line Items]
Share consideration																	$ 1,600,000
Issuance of restricted shares \| shares																	122,066
Cross View, Inc. \| Restricted Stock \| 2016 Earn-out Payments
Business Acquisition [Line Items]
Percentage of common stock Issuable			15.00%
Cross View, Inc. \| Restricted Stock \| 2017 Earn-out Payments
Business Acquisition [Line Items]
Percentage of common stock Issuable			15.00%
Moda
Business Acquisition [Line Items]
Consideration paid				$ 1,005,000	£ 650,000
Business combination, liabilities recorded																	$ 0	300,000
Service fee revenue																		1,200,000
Net income (loss)																		200,000
Total goodwill																	1,300,000
Goodwill acquired, deductible for tax purposes									0								0
Residual value for identifiable intangible assets									0								0
Number of shares of common stock issued \| shares				16,116	16,116
Accounts receivable				$ 335,000
Share consideration				$ 235,000
Moda \| Restricted Stock
Business Acquisition [Line Items]
Number of shares of common stock issued \| shares				16,116	16,116
LAL
Business Acquisition [Line Items]
Consideration paid						$ 4,000,000
Service fee revenue																			3,100,000
Net income (loss)																			500,000
Total goodwill																	5,600,000
Goodwill acquired, deductible for tax purposes									0								0
Residual value for identifiable intangible assets									0								0
Number of shares of common stock issued \| shares						54,604
Accounts receivable						$ 1,299,000
Consideration paid																	2,000,000	950,000
Share consideration						544,000
Initial consideration paid						$ 4,000,000
LAL \| 2015 Earn-out Payments
Business Acquisition [Line Items]
Consideration paid																	$ 1,500,000
Business combination, liabilities recorded																		2,000,000
Number of shares of common stock issued \| shares																	38,424
Share consideration																	$ 500,000
LAL \| 2014 Earn-out Payments
Business Acquisition [Line Items]
Consideration paid																		1,000,000
REV
Business Acquisition [Line Items]
Consideration paid							$ 3,161,000
Business combination, liabilities recorded																		1,700,000
Service fee revenue																			2,500,000
Net income (loss)																			$ 400,000
Total goodwill																	2,800,000
Goodwill acquired, deductible for tax purposes									0								0
Residual value for identifiable intangible assets									$ 0								0
Accounts receivable							1,753,000
Consideration paid																	1,750,000	1,393,000
Initial consideration paid							$ 3,200,000
REV \| 2015 Earn-out Payments
Business Acquisition [Line Items]
Consideration paid																	$ 1,600,000
Number of shares of common stock issued \| shares																	11,527
Share consideration																	$ 200,000
REV \| 2014 Earn-out Payments
Business Acquisition [Line Items]
Consideration paid																		$ 1,100,000
Number of shares of common stock issued \| shares																		27,407
Share consideration																		$ 300,000

Acquisitions - Summary of the Estimated Fair Value of the Tangible and Intangible Assets Acquired and Liabilities Assumed (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Jun. 08, 2016	Dec. 31, 2015	Aug. 05, 2015	Jun. 11, 2015	Sep. 22, 2014	Sep. 03, 2014
Business Acquisition [Line Items]
Goodwill	$ 46,210		$ 39,829
Conexus
Business Acquisition [Line Items]
Cash and cash equivalents		$ 156
Accounts receivable		1,451
Other receivables		887
Other assets		421
Identifiable intangibles		2,035
Total assets acquired		4,950
Total liabilities assumed		2,218
Net assets acquired		2,732
Goodwill		6,336
Total purchase price		$ 9,068
Cross View, Inc.
Business Acquisition [Line Items]
Accounts receivable			$ 1,400	$ 7,550
Other assets				590
Identifiable intangibles				9,050
Total assets acquired				17,190
Total liabilities assumed				2,556
Net assets acquired				14,634
Goodwill				30,221
Total purchase price				$ 44,855
Moda
Business Acquisition [Line Items]
Cash and cash equivalents					$ 126
Accounts receivable					335
Other assets					50
Identifiable intangibles					340
Total assets acquired					851
Total liabilities assumed					658
Net assets acquired					193
Goodwill					1,287
Total purchase price					$ 1,480
LAL
Business Acquisition [Line Items]
Cash and cash equivalents						$ 30
Accounts receivable						1,299
Other assets						281
Identifiable intangibles						1,290
Total assets acquired						2,900
Total liabilities assumed						1,617
Net assets acquired						1,283
Goodwill						5,610
Total purchase price						$ 6,893
REV
Business Acquisition [Line Items]
Cash and cash equivalents							$ 765
Accounts receivable							1,753
Other assets							305
Identifiable intangibles							1,019
Total assets acquired							3,842
Total liabilities assumed							655
Net assets acquired							3,187
Goodwill							2,756
Total purchase price							$ 5,943

Acquisitions - Schedule of Purchase Price for Conexus (Details) - Conexus $ in Thousands			12 Months Ended
	Jun. 08, 2016 USD ($)	Jun. 08, 2016 GBP (£)	Dec. 31, 2016 USD ($)
Business Acquisition [Line Items]
Aggregate cash payments	$ 8,515	£ 5,855,000
Performance-based contingent payments (based on estimated fair value at acquisition date)	553		$ 553
Total purchase price	$ 9,068

Acquisitions - Acquisition Definite Lived Identifiable Intangible Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Business Acquisition [Line Items]
Fair Value at Acquisition	$ 14,227	$ 12,167
Accumulated Amortization	(7,363)	(3,357)
Net Carrying Value	6,864	8,810
Developed Technology
Business Acquisition [Line Items]
Fair Value at Acquisition	1,577	850
Accumulated Amortization	(622)	(140)
Net Carrying Value	$ 955	710
Developed Technology \| Minimum
Business Acquisition [Line Items]
Estimated Useful Life from Acquisition	2 years 6 months
Developed Technology \| Maximum
Business Acquisition [Line Items]
Estimated Useful Life from Acquisition	3 years
Customer Relationships
Business Acquisition [Line Items]
Fair Value at Acquisition	$ 10,287	8,979
Accumulated Amortization	(5,137)	(2,378)
Net Carrying Value	$ 5,150	6,601
Customer Relationships \| Minimum
Business Acquisition [Line Items]
Estimated Useful Life from Acquisition	1 year 7 months 6 days
Customer Relationships \| Maximum
Business Acquisition [Line Items]
Estimated Useful Life from Acquisition	9 years
Noncompete Agreements
Business Acquisition [Line Items]
Fair Value at Acquisition	$ 575	575
Accumulated Amortization	(341)	(159)
Net Carrying Value	$ 234	416
Noncompete Agreements \| Minimum
Business Acquisition [Line Items]
Estimated Useful Life from Acquisition	1 year
Noncompete Agreements \| Maximum
Business Acquisition [Line Items]
Estimated Useful Life from Acquisition	3 years 6 months
Trade Name
Business Acquisition [Line Items]
Fair Value at Acquisition	$ 1,250	1,250
Accumulated Amortization	(773)	(266)
Net Carrying Value	$ 477	984
Trade Name \| Minimum
Business Acquisition [Line Items]
Estimated Useful Life from Acquisition	2 years 3 months
Trade Name \| Maximum
Business Acquisition [Line Items]
Estimated Useful Life from Acquisition	2 years 6 months
Lease Agreements
Business Acquisition [Line Items]
Fair Value at Acquisition	$ 45	45
Accumulated Amortization	(42)	(24)
Net Carrying Value	$ 3	21
Estimated Useful Life from Acquisition	2 years 6 months
Conexus
Business Acquisition [Line Items]
Fair Value at Acquisition	$ 2,035
Accumulated Amortization	(606)
Net Carrying Value	1,429
Conexus \| Developed Technology
Business Acquisition [Line Items]
Fair Value at Acquisition	727
Accumulated Amortization	(145)
Net Carrying Value	$ 582
Estimated Useful Life from Acquisition	2 years 6 months
Conexus \| Customer Relationships
Business Acquisition [Line Items]
Fair Value at Acquisition	$ 1,308
Accumulated Amortization	(461)
Net Carrying Value	$ 847
Estimated Useful Life from Acquisition	4 years 6 months
Cross View, Inc.
Business Acquisition [Line Items]
Fair Value at Acquisition	$ 9,050	9,050
Accumulated Amortization	(4,461)	(1,759)
Net Carrying Value	4,589	7,291
Cross View, Inc. \| Developed Technology
Business Acquisition [Line Items]
Fair Value at Acquisition	850	850
Accumulated Amortization	(477)	(140)
Net Carrying Value	$ 373	710
Cross View, Inc. \| Developed Technology \| Minimum
Business Acquisition [Line Items]
Estimated Useful Life from Acquisition	2 years 6 months
Cross View, Inc. \| Developed Technology \| Maximum
Business Acquisition [Line Items]
Estimated Useful Life from Acquisition	3 years
Cross View, Inc. \| Customer Relationships
Business Acquisition [Line Items]
Fair Value at Acquisition	$ 6,800	6,800
Accumulated Amortization	(3,219)	(1,394)
Net Carrying Value	$ 3,581	5,406
Estimated Useful Life from Acquisition	9 years
Cross View, Inc. \| Noncompete Agreements
Business Acquisition [Line Items]
Fair Value at Acquisition	$ 300	300
Accumulated Amortization	(142)	(42)
Net Carrying Value	$ 158	258
Estimated Useful Life from Acquisition	3 years
Cross View, Inc. \| Trade Name
Business Acquisition [Line Items]
Fair Value at Acquisition	$ 1,100	1,100
Accumulated Amortization	(623)	(183)
Net Carrying Value	$ 477	917
Estimated Useful Life from Acquisition	2 years 6 months
Moda
Business Acquisition [Line Items]
Fair Value at Acquisition	$ 340	340
Accumulated Amortization	(296)	(153)
Net Carrying Value	44	187
Moda \| Customer Relationships
Business Acquisition [Line Items]
Fair Value at Acquisition	309	309
Accumulated Amortization	(265)	(141)
Net Carrying Value	$ 44	168
Estimated Useful Life from Acquisition	1 year 7 months 6 days
Moda \| Noncompete Agreements
Business Acquisition [Line Items]
Fair Value at Acquisition	$ 31	31
Accumulated Amortization	$ (31)	(12)
Net Carrying Value		19
Estimated Useful Life from Acquisition	2 years 6 months
LAL
Business Acquisition [Line Items]
Fair Value at Acquisition	$ 1,290	1,290
Accumulated Amortization	(860)	(563)
Net Carrying Value	430	727
LAL \| Customer Relationships
Business Acquisition [Line Items]
Fair Value at Acquisition	990	990
Accumulated Amortization	(613)	(426)
Net Carrying Value	$ 377	564
Estimated Useful Life from Acquisition	6 years
LAL \| Noncompete Agreements
Business Acquisition [Line Items]
Fair Value at Acquisition	$ 150	150
Accumulated Amortization	(97)	(54)
Net Carrying Value	$ 53	96
Estimated Useful Life from Acquisition	3 years 6 months
LAL \| Trade Name
Business Acquisition [Line Items]
Fair Value at Acquisition	$ 150	150
Accumulated Amortization	$ (150)	(83)
Net Carrying Value		67
Estimated Useful Life from Acquisition	2 years 3 months
REV
Business Acquisition [Line Items]
Fair Value at Acquisition	$ 1,019	1,019
Accumulated Amortization	(692)	(492)
Net Carrying Value	327	527
REV \| Customer Relationships
Business Acquisition [Line Items]
Fair Value at Acquisition	880	880
Accumulated Amortization	(579)	(417)
Net Carrying Value	$ 301	463
Estimated Useful Life from Acquisition	6 years
REV \| Noncompete Agreements
Business Acquisition [Line Items]
Fair Value at Acquisition	$ 94	94
Accumulated Amortization	(71)	(51)
Net Carrying Value	$ 23	43
REV \| Noncompete Agreements \| Minimum
Business Acquisition [Line Items]
Estimated Useful Life from Acquisition	1 year
REV \| Noncompete Agreements \| Maximum
Business Acquisition [Line Items]
Estimated Useful Life from Acquisition	3 years 6 months
REV \| Lease Agreements
Business Acquisition [Line Items]
Fair Value at Acquisition	$ 45	45
Accumulated Amortization	(42)	(24)
Net Carrying Value	$ 3	$ 21
Estimated Useful Life from Acquisition	2 years 6 months

Acquisitions - Schedule of Purchase Price for Cross View (Details) - Cross View, Inc. - USD ($) $ / shares in Units, $ in Thousands		12 Months Ended
	Aug. 05, 2015	Dec. 31, 2015
Business Acquisition [Line Items]
Number of shares of common stock issued	553,223
Multiplied by PFSweb, Inc.'s stock price	$ 11.40
Share consideration	$ 6,307
Aggregate cash payments	30,740
Performance-based contingent payments (based on estimated fair value at acquisition date)	9,195	$ 9,195
Post-closing balance sheet reconciliation adjustment	(1,387)
Total purchase price	$ 44,855

Acquisitions - Schedule of Purchase Price for Moda (Details) - Moda $ / shares in Units, $ in Thousands			12 Months Ended
	Jun. 11, 2015 USD ($) $ / shares shares	Jun. 11, 2015 GBP (£) shares	Dec. 31, 2015 USD ($)
Business Acquisition [Line Items]
Number of shares of common stock issued \| shares	16,116	16,116
Multiplied by PFSweb, Inc.'s stock price \| $ / shares	$ 14.60
Share consideration contingent payments	$ 235
Aggregate cash payments	1,005	£ 650,000
Performance-based contingent payments (based on fair value at acquisition date)	240		$ 240
Total purchase price	$ 1,480

Acquisitions - Schedule of Purchase Price for LAL (Details) - LAL $ / shares in Units, $ in Thousands	Sep. 22, 2014 USD ($) $ / shares shares
Business Acquisition [Line Items]
Number of shares of common stock issued \| shares	54,604
Multiplied by PFSweb Inc.'s stock price \| $ / shares	$ 9.96
Share consideration	$ 544
Aggregate cash payments	4,000
Performance-based contingent payments (based on fair value at acquisition date)	2,349
Total purchase price	$ 6,893

Acquisitions - Schedule of Purchase Price for REV (Details) - REV $ in Thousands	Sep. 03, 2014 USD ($)
Business Acquisition [Line Items]
Aggregate cash payments	$ 3,161
Performance-based contingent payments (based on fair value at acquisition date)	2,782
Total purchase price	$ 5,943

Acquisitions - Schedule of Change in Acquisition Related Performance-Based Contingent Payments (Details) - USD ($) $ in Thousands						3 Months Ended	12 Months Ended
	Jun. 08, 2016	Aug. 05, 2015	Jun. 11, 2015	Sep. 22, 2014	Sep. 03, 2014	Dec. 31, 2016	Dec. 31, 2016	Dec. 31, 2015
Business Acquisition [Line Items]
Performance-based contingent payments, Beginning balance							$ 14,157	$ 5,392
Change in aggregate balances due							1,064	1,673
Performance-based contingent payments, Ending balance						$ 4,083	4,083	14,157
Conexus
Business Acquisition [Line Items]
Performance-based contingent payments (based on fair value at acquisition date)	$ 553						553
Moda
Business Acquisition [Line Items]
Performance-based contingent payments (based on fair value at acquisition date)			$ 240					240
Cross View, Inc.
Business Acquisition [Line Items]
Performance-based contingent payments (based on fair value at acquisition date)		$ 9,195						9,195
Earn-out payments in common stock and cash							(7,941)
Change in aggregate balances due						$ 3,700
REV
Business Acquisition [Line Items]
Performance-based contingent payments (based on fair value at acquisition date)					$ 2,782
Earn-out payments in common stock and cash							(1,750)	(1,393)
LAL
Business Acquisition [Line Items]
Performance-based contingent payments (based on fair value at acquisition date)				$ 2,349
Earn-out payments in common stock and cash							$ (2,000)	$ (950)

Acquisition - Schedule of Pro Forma Information for Comparative Purpose Assuming Acquisition (Details) - R E V Solutions Inc, Live Area Labs Incorporated and Cross View, Inc. - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Business Acquisition [Line Items]
Total revenues	$ 338,271	$ 317,214	$ 293,534
Net loss	$ (2,619)	$ (6,548)	$ (8,163)
Basic and diluted net loss per share	$ (0.14)	$ (0.37)	$ (0.47)

Goodwill and Identifiable Intangibles, Net - Additional Information (Details) - USD ($)	1 Months Ended	12 Months Ended
	Jun. 30, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Jun. 08, 2016
Finite Lived Intangible Assets [Line Items]
Goodwill		$ 46,210,000	$ 39,829,000
Goodwill impairment		0	0	$ 0
Amortization expenses		4,000,000	$ 3,000,000	$ 100,000
Conexus
Finite Lived Intangible Assets [Line Items]
Goodwill					$ 6,336,000
Goodwill recognized during the period	$ 6,300,000	$ 6,300,000

Goodwill and Identifiable Intangibles, Net - Schedule of Definite-Lived Identifiable Intangible Assets Acquired (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Finite Lived Intangible Assets [Line Items]
Fair Value at Acquisition	$ 14,227	$ 12,167
Accumulated Amortization	(7,363)	(3,357)
Net Carrying Value	6,864	8,810
Trade Name
Finite Lived Intangible Assets [Line Items]
Fair Value at Acquisition	1,250	1,250
Accumulated Amortization	(773)	(266)
Net Carrying Value	$ 477	984
Trade Name \| Minimum
Finite Lived Intangible Assets [Line Items]
Estimated Useful Life from Acquisition	2 years 3 months
Trade Name \| Maximum
Finite Lived Intangible Assets [Line Items]
Estimated Useful Life from Acquisition	2 years 6 months
Noncompete Agreements
Finite Lived Intangible Assets [Line Items]
Fair Value at Acquisition	$ 575	575
Accumulated Amortization	(341)	(159)
Net Carrying Value	$ 234	416
Noncompete Agreements \| Minimum
Finite Lived Intangible Assets [Line Items]
Estimated Useful Life from Acquisition	1 year
Noncompete Agreements \| Maximum
Finite Lived Intangible Assets [Line Items]
Estimated Useful Life from Acquisition	3 years 6 months
Lease Agreements
Finite Lived Intangible Assets [Line Items]
Fair Value at Acquisition	$ 45	45
Accumulated Amortization	(42)	(24)
Net Carrying Value	$ 3	21
Estimated Useful Life from Acquisition	2 years 6 months
Customer Relationships
Finite Lived Intangible Assets [Line Items]
Fair Value at Acquisition	$ 10,287	8,979
Accumulated Amortization	(5,137)	(2,378)
Net Carrying Value	$ 5,150	6,601
Customer Relationships \| Minimum
Finite Lived Intangible Assets [Line Items]
Estimated Useful Life from Acquisition	1 year 7 months 6 days
Customer Relationships \| Maximum
Finite Lived Intangible Assets [Line Items]
Estimated Useful Life from Acquisition	9 years
Developed Technology
Finite Lived Intangible Assets [Line Items]
Fair Value at Acquisition	$ 1,577	850
Accumulated Amortization	(622)	(140)
Net Carrying Value	$ 955	710
Developed Technology \| Minimum
Finite Lived Intangible Assets [Line Items]
Estimated Useful Life from Acquisition	2 years 6 months
Developed Technology \| Maximum
Finite Lived Intangible Assets [Line Items]
Estimated Useful Life from Acquisition	3 years
Other Intangibles
Finite Lived Intangible Assets [Line Items]
Fair Value at Acquisition	$ 493	468
Accumulated Amortization	(448)	(390)
Net Carrying Value	$ 45	$ 78
Estimated Useful Life from Acquisition	9 years

Goodwill and Identifiable Intangibles, Net - Summary of Estimated Amortization Expense (Details) $ in Thousands	Dec. 31, 2016 USD ($)
Goodwill And Intangible Assets Disclosure [Abstract]
2017	$ 3,142
2018	1,744
2019	745
2020	525
2021	$ 282

Vendor Financing - Additional Information (Details) - Short Term Credit Facility - United States - IBM Credit LLC - Supplies Distributors - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Line Of Credit Facility [Line Items]
Maximum financing receivable capacity through agreement thereafter	$ 13,000,000
Notice period time to exit from the agreement	The agreement has no stated maturity date and provides either party the ability to exit the facility following a 90-day notice.
Outstanding borrowing	$ 7,300,000	$ 8,200,000
Available credit	700,000
Subordinated note outstanding, minimum limit	$ 2,500,000
Interest rate on outstanding borrowings	4.25%	3.75%
Prime Rate
Line Of Credit Facility [Line Items]
Percentage points added to the reference rate to compute the variable rate on the debt instrument	0.50%

Debt and Capital Lease Obligations - Summary of Outstanding Debt and Capital Lease Obligations (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Debt Instrument [Line Items]
Debt Issuance costs	$ (500)
Master lease agreements	6,277	$ 6,644
Other	88	135
Debt and capital lease obligation	59,699	35,391
Current portion of long-term debt and capital lease obligations	7,300	3,153
Long-term debt, less current portion	52,399	32,238
U.S. Credit Agreement
Debt Instrument [Line Items]
Debt Issuance costs	(525)	(671)
U.S. Credit Agreement \| Revolver
Debt Instrument [Line Items]
Credit facility	20,825	19,283
U.S. Credit Agreement \| Term Loan
Debt Instrument [Line Items]
Credit facility	29,438	$ 10,000
U.S. Credit Agreement \| Equipment Loan
Debt Instrument [Line Items]
Credit facility	$ 3,596

Debt and Capital Lease Obligations - U.S. Credit Agreement - Additional Information (Details)	12 Months Ended
	Dec. 31, 2016 USD ($)
Line Of Credit Facility [Line Items]
Credit Agreement, fee paid	$ 500,000
Regions Bank
Line Of Credit Facility [Line Items]
Credit facility maximum borrowing capacity	$ 75,000,000
Credit facility, interest rate description	Borrowings under the Credit Agreement accrue interest at a variable rate based on prime rate or Libor, plus an applicable margin.
Credit facility maturity period	5 years
Credit Agreement, fee paid	$ 700,000
Credit facility collateral pledge percentage	65.00%
Regions Bank \| Revolving Loan Facility
Line Of Credit Facility [Line Items]
Credit facility maximum borrowing capacity	$ 32,500,000
Available credit under credit agreement	$ 2,000,000
Credit facility due date	Aug. 05, 2020
Weighted average interest rate on outstanding borrowings	3.79%
Regions Bank \| Term Loan Facility
Line Of Credit Facility [Line Items]
Credit facility maximum borrowing capacity	$ 30,000,000
Credit facility due date	Aug. 05, 2020
Weighted average interest rate on outstanding borrowings	2.93%
Maximum \| Regions Bank \| Term Loan Facility
Line Of Credit Facility [Line Items]
Credit facility, percentage of amount borrowed due on maturity date	65.00%
Equipment Loans Master Agreement \| Regions Bank
Line Of Credit Facility [Line Items]
Outstanding borrowing	$ 3,600,000

Debt and Capital Lease Obligations - Debt Covenants - Additional Information (Details) - USD ($) $ in Millions	Dec. 31, 2016	Dec. 31, 2015
Debt Disclosure [Abstract]
Restricted assets	$ 71.6	$ 71.8

Debt and Capital Lease Obligations - Master Lease Agreements - Additional Information (Details) - Lease Agreements	12 Months Ended
	Dec. 31, 2016
Minimum
Line Of Credit Facility [Line Items]
Loans and lease agreement term	3 years
Maximum
Line Of Credit Facility [Line Items]
Loans and lease agreement term	5 years

Debt and Capital Lease Obligations - Debt and Capital Lease Maturities - Additional Information (Details) $ in Millions	Dec. 31, 2016 USD ($)
Debt Disclosure [Abstract]
Debt issuance costs	$ 0.5

Debt and Capital Lease Obligations - Schedule of Aggregate Maturities of Debt (Details) $ in Thousands	Dec. 31, 2016 USD ($)
Schedule of aggregate maturities of debt
2017	$ 4,208
2018	3,689
2019	3,573
2020	41,665
2021	726
Total	$ 53,861

Debt and Capital Lease Obligations - Schedule of Future Minimum Lease Payments Under Capital Leases (Details) $ in Thousands	Dec. 31, 2016 USD ($)
Schedule of future minimum lease payments under the capital leases
2017	$ 3,338
2018	2,179
2019	642
2020	41
Total minimum lease payments	6,200
Less amount representing interest at rates ranging from 4.75% to 7.00%	(362)
Present value of net minimum lease payments	5,838
Less: Current portion	(3,092)
Long-term capital lease obligations	$ 2,746

Debt and Capital Lease Obligations - Schedule of Future Minimum Lease Payments Under Capital Leases (Parenthetical) (Details)	Dec. 31, 2016
Minimum
Debt Instrument Redemption [Line Items]
Interest rate	4.75%
Maximum
Debt Instrument Redemption [Line Items]
Interest rate	7.00%

Stock and Stock Options - Additional Information (Details) - USD ($)		12 Months Ended
	Mar. 23, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Preferred stock at exercise price		$ 65
Percentage of outstanding shares of common stock		20.00%
Rights expiration description		The Rights expire 30 days after the Company’s 2018 Annual Meeting unless continuation of the Rights Agreement is approved by the stockholders of the Company at the 2018 Annual Meeting.
Stock-based compensation expense		$ 2,111,000	$ 4,637,000	$ 3,059,000
Total unrecognized compensation costs		$ 2,700,000
Weighted average period		1 year 7 months 6 days
Reduction of shares available for grant		1.22
Stock options and stock option plans vesting terms period, each quarter		8.33%
Total intrinsic value of options and non-plan Options exercised		$ 1,900,000	$ 3,400,000	$ 1,800,000
Awards issued under the employee stock and incentive plan		164,500
Common stock, shares issued		18,768,567	18,136,218
Board of Directors Chairman
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock issued during period		$ 25,000
Stock Options
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock options and stock option plans vesting terms, Description		The rights to purchase shares under employee stock option agreements issued under the Plans typically vest over a three-year period, one-twelfth each quarter.
Stock options and stock option plans vesting terms period		3 years
Stock options exercised within period		10 years
2014 Performance Shares
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Performance shares issued				0
Other Stock-Based Awards
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Awards issued under the employee stock and incentive plan	12,000
2015 Restricted Stock Unit Awards
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock options and stock option plans vesting terms period	3 years
Number of shares vested		12,600	12,600
Number of shares forfeited		500	500
Restricted stock units awards issued	38,000
Number of shares remain unvested		12,000
Aggregate intrinsic value vested		$ 100,000
Aggregate intrinsic value nonvested		$ 100,000
Restricted Stock Unit Awards
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock option issued	84,500
Number of shares vested			84,500
2015 Performance Shares
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock options and stock option plans vesting terms period	4 years
Stock option issued	283,100
Number of shares vested			70,800
Number of shares forfeited		87,400
Assumption of risk free interest rate		1.30%
Assumption of expected volatility rate		32.20%
Aggregate intrinsic value nonvested		$ 1,100,000
2015 Performance Shares \| Minimum
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock options and stock option plans vesting terms period, each quarter			0.00%
2015 Performance Shares \| Maximum
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock options and stock option plans vesting terms period, each quarter			100.00%
2016 Restricted Stock Units
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock option issued		0
2016 Performance Based Share Awards
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock option issued		0
2015 Performance Shares Annual Performance Market Condition \| Minimum
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Estimated fair value - annual performance		$ 6.74
2015 Performance Shares Annual Performance Market Condition \| Maximum
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Estimated fair value - annual performance		12.87
2015 Performance Shares Cumulative Performance Market Condition \| Minimum
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Estimated fair value		8.77
2015 Performance Shares Cumulative Performance Market Condition \| Maximum
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Estimated fair value		$ 12.87
2013 Performance Shares
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Aggregate intrinsic value vested		$ 700,000
DSU Award \| Board of Directors Chairman
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Common stock, shares issued		118,000	72,000
Selling, General and Administrative Expenses
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock-based compensation expense		$ 2,100,000	$ 4,600,000	$ 3,100,000
Employee and Director Plan
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Outstanding stock options authorized for issuance		5,942,341
Future grants under the Stock Option Plans		1,338,560
Reduction of shares available for grant		1
Employee Plan
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Weighted average fair value per share of options granted		$ 5.88	$ 7.91	$ 6.22
2013 Award Plan \| Performance Shares
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock options and stock option plans vesting terms period					4 years
Stock option issued					598,000
Number of shares vested		87,200	130,700	149,500	149,500
Number of shares forfeited		81,100

Stock and Stock Options - Summary of Stock Option Activity Under the Stock Option Plans (Details) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2016 USD ($) $ / shares shares
Summary of stock option activity under the Stock Option Plans
Outstanding Shares, Beginning balance \| shares	1,337,774
Shares, Granted \| shares	164,500
Shares, Exercised \| shares	(250,256)
Shares, Canceled \| shares	(36,964)
Outstanding Shares, Ending balance \| shares	1,215,054
Shares, Exercisable \| shares	911,237
Shares, Exercisable and expected to vest \| shares	1,182,645
Weighted Average Exercise Price, Outstanding Beginning balance	$ 6.69
Weighted Average Exercise Price, Granted	11.37
Weighted Average Exercise Price, Exercised	4.81
Weighted Average Exercise Price, Canceled	11.77
Weighted Average Exercise Price, Outstanding Ending balance	7.56
Weighted Average Exercise Price, Exercisable	6.12
Weighted Average Exercise Price, Exercisable and expected to vest	$ 7.41
Weighted Average Remaining Contractual Life, Exercisable	5 years 3 months 18 days
Weighted Average Remaining Contractual Life, Exercisable and expected to vest	6 years
Aggregate Intrinsic Value, Exercisable \| $	$ 2.8
Aggregate Intrinsic Value, Exercisable and expected to vest \| $	$ 2.8
Minimum
Summary of stock option activity under the Stock Option Plans
Outstanding Price Per Share, Beginning balance	$ 1.01
Price Per Share, Granted	7.81
Price Per Share, Exercised	1.01
Price Per Share, Canceled	1.01
Outstanding Price Per Share, Ending balance	1.01
Price Per Share, Exercisable	1.01
Price Per Share, Exercisable and expected to vest	1.01
Maximum
Summary of stock option activity under the Stock Option Plans
Outstanding Price Per Share, Beginning balance	15.36
Price Per Share, Granted	14.66
Price Per Share, Exercised	11.19
Price Per Share, Canceled	14.66
Outstanding Price Per Share, Ending balance	15.36
Price Per Share, Exercisable	15.36
Price Per Share, Exercisable and expected to vest	$ 15.36

Stock and Stock Options - Summary of Stock Option Activity Under the Plans (Details)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Expected stock price volatility minimum	50.00%	63.00%
Expected stock price volatility maximum	63.00%	68.00%
Weighted average stock price volatility	54.00%	65.00%
Risk-free interest rate minimum	1.40%	1.50%
Risk-free interest rate maximum	1.90%	1.80%
Expected life of options (years)	6 years	6 years

Supplies Distributors - Additional Information (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2017
Scenario Forecast
Line Of Credit Facility [Line Items]
Cash dividend receivable				$ 1.7
Supplies Distributors
Line Of Credit Facility [Line Items]
Cash dividends received	$ 1.1	$ 0.9	$ 1.8

Income Taxes - Consolidated Income (Loss) From Continuing Operations before Income Taxes, By Domestic and Foreign Entities (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Domestic	$ (6,362)	$ (9,010)	$ (5,947)
Foreign	1,199	2,646	1,268
Loss from operations before income taxes	$ (5,163)	$ (6,364)	$ (4,679)

Income Taxes - Additional Information (Details) - USD ($) $ in Millions	9 Months Ended	12 Months Ended
	Sep. 30, 2014	Dec. 31, 2016	Dec. 31, 2014
Operating Loss Carryforwards [Line Items]
Federal statutory corporate tax rate		34.00%
Operating loss carry forwards expiration year range start		2019
Operating loss carry forwards expiration year range end		2036
Annual limits acquired	$ 0.1	$ 1.2
Annual limits created	1.4
REV
Operating Loss Carryforwards [Line Items]
Unrecognized tax benefits, penalties or interest			$ 0.1
NOL acquired before February 2006 \| United States
Operating Loss Carryforwards [Line Items]
Net operating loss carryforwards relate to taxable losses	$ 0.2	19.1
NOL created before February 2006 \| United States
Operating Loss Carryforwards [Line Items]
Net operating loss carryforwards relate to taxable losses		16.0
Foreign Country \| Canada
Operating Loss Carryforwards [Line Items]
Net operating loss carryforwards relate to taxable losses		3.1
Domestic Country \| United States
Operating Loss Carryforwards [Line Items]
Net operating loss carryforwards relate to taxable losses		$ 67.3

Income Taxes - Reconciliation of the Difference between Expected Income Tax Expense (Benefit) from Continuing Operations (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Income tax benefit computed at statutory rate	$ (1,755)	$ (2,164)	$ (1,591)
Foreign dividends received	388	193	243
Items not deductible for tax purposes	(956)	467	244
Change in valuation allowance	4,285	1,940	911
Change in valuation reserve related to business combination adjustments			(979)
State taxes	568	477	438
Foreign exchange rate difference	(67)	258	155
Net operating loss adjustments	183	167	634
Prior year return-to-provision true-up	(127)	(21)	(131)
Other	(152)	180	23
Provision for income taxes	$ 2,367	$ 1,497	$ (53)

Income Taxes - Summary of Current and Deferred Income Tax Expense (Benefit) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Current
Domestic	$ 19	$ 27
State	568	479	$ 460
Foreign	957	933	328
Total Current	1,544	1,439	788
Deferred
Domestic	824		(979)
State	3	3	48
Foreign	(4)	55	90
Total Deferred	823	58	(841)
Provision for income taxes	$ 2,367	$ 1,497	$ (53)

Income Taxes - Components of the Deferred Tax Asset (Liability) (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Deferred tax assets:
Allowance for doubtful accounts	$ 606	$ 687
Inventory reserve	185	239
Property and equipment	244
Accrued expenses	1,803	2,167
Net operating loss carryforwards	23,883	20,896
Other	6,182	5,067
Deferred Tax Assets, Gross	32,903	29,056
Less - Valuation allowance	32,725	28,440
Total deferred tax assets	178	616
Deferred tax liabilities:
Property and equipment		(224)
Other	(824)
Total deferred tax liabilities	(824)	(224)
Deferred tax (liabilities), net	$ (646)
Deferred tax assets, net		$ 392

Commitments and Contingencies - Minimum Future Annual Rental Payments Under Non-cancelable Operating Leases (Details) $ in Thousands	Dec. 31, 2016 USD ($)
Operating Lease Payments
2017	$ 9,728
2018	8,156
2019	7,562
2020	6,985
2021	6,106
Thereafter	13,784
Total	$ 52,321

Commitments and Contingencies - Additional Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Apr. 30, 2010
Loss Contingencies [Line Items]
Total rental expense under operating leases	$ 11,200,000	$ 8,200,000	$ 7,200,000
eCOST Product Sale
Loss Contingencies [Line Items]
Litigation settlement amount		235,000
eCOST Product Sale \| Selling, General and Administrative Expenses
Loss Contingencies [Line Items]
Litigation settlement expense		$ 385,000
Pending Litigation \| eCOST Product Sale
Loss Contingencies [Line Items]
eCOST deposit account				$ 620,000

Segment and Geographic Information - Additional Information (Details)	12 Months Ended
	Dec. 31, 2016 Segments
Segment Reporting [Abstract]
Number of operating segments	2

Segment and Geographic Information - Summary of Product Revenue by Segments (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Summary of product revenue by segments
Revenues	$ 102,454	$ 79,910	$ 77,199	$ 75,080	$ 90,064	$ 71,183	$ 63,176	$ 63,846	$ 334,643	$ 288,269	$ 247,048
Summary of Income (loss) from continuing operations by segments
Income (loss) from continuing operations	(1,647)	$ (6)	$ (1,385)	$ 198	733	$ (2,726)	$ (1,499)	$ (1,115)	(2,840)	(4,607)	(3,866)
Summary of Depreciation and amortization by segments
Depreciation and amortization									15,377	14,831	11,675
Summary of product revenue by segments
Capital expenditures									8,713	4,489	5,445
Summary of assets by segments
Assets	211,336				191,290				211,336	191,290
PFSweb
Summary of Income (loss) from continuing operations by segments
Income (loss) from continuing operations									(5,730)	(6,338)	(5,951)
Summary of Depreciation and amortization by segments
Depreciation and amortization									15,355	14,763	11,620
Summary of product revenue by segments
Capital expenditures									8,683	4,489	5,445
Business and Retail Connect
Summary of Income (loss) from continuing operations by segments
Income (loss) from continuing operations									2,890	1,731	2,085
Summary of Depreciation and amortization by segments
Depreciation and amortization									22	68	55
Summary of product revenue by segments
Capital expenditures									30
Operating Segments \| PFSweb
Summary of product revenue by segments
Revenues									284,331	228,504	171,508
Summary of assets by segments
Assets	167,152				151,064				167,152	151,064
Operating Segments \| Business and Retail Connect
Summary of product revenue by segments
Revenues									68,097	76,142	91,234
Summary of assets by segments
Assets	55,559				50,682				55,559	50,682
Eliminations
Summary of product revenue by segments
Revenues									(17,785)	(16,377)	$ (15,694)
Summary of assets by segments
Assets	$ (11,375)				$ (10,456)				$ (11,375)	$ (10,456)

Segment and Geographic Information - Schedule of Revenue Based on Geographic Area (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Schedule of revenue based on geographic area
Revenues	$ 102,454	$ 79,910	$ 77,199	$ 75,080	$ 90,064	$ 71,183	$ 63,176	$ 63,846	$ 334,643	$ 288,269	$ 247,048
Long-lived assets	85,792				74,906				85,792	74,906
United States
Schedule of revenue based on geographic area
Long-lived assets	70,313				69,579				70,313	69,579
Europe
Schedule of revenue based on geographic area
Long-lived assets	11,182				3,467				11,182	3,467
Canada
Schedule of revenue based on geographic area
Long-lived assets	202				198				202	198
India
Schedule of revenue based on geographic area
Long-lived assets	$ 4,095				$ 1,662				4,095	1,662
Operating Segments \| United States
Schedule of revenue based on geographic area
Revenues									280,323	243,745	197,709
Operating Segments \| Europe
Schedule of revenue based on geographic area
Revenues									47,739	42,438	43,291
Operating Segments \| Canada
Schedule of revenue based on geographic area
Revenues									7,511	6,306	7,222
Operating Segments \| India
Schedule of revenue based on geographic area
Revenues									6,260	3,311	641
Inter-segment eliminations
Schedule of revenue based on geographic area
Revenues									$ (7,190)	$ (7,531)	$ (1,815)

Employee Savings Plan - Additional Information (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Compensation And Retirement Disclosure [Abstract]
Defined contribution plan, Employer discretionary contribution amount	$ 0.4	$ 0.3	$ 0.2

Quarterly Data - Seasonality (Unaudited) - Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2016	Dec. 31, 2015
Product Information [Line Items]
Change in performance-based contingent payments		$ 1,064	$ 1,673
Period Concentration Risk \| Sales Revenues, Net
Product Information [Line Items]
Concentration risk percentage		30.60%	31.20%
Cross View, Inc.
Product Information [Line Items]
Change in performance-based contingent payments	$ 3,700

Quarterly Data - Seasonality (Unaudited) - Schedule of Unaudited Quarterly Results of Operations (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Quarterly Financial Information Disclosure [Abstract]
Total revenues	$ 102,454	$ 79,910	$ 77,199	$ 75,080	$ 90,064	$ 71,183	$ 63,176	$ 63,846	$ 334,643	$ 288,269	$ 247,048
Income (loss) from operations	(1,647)	(6)	(1,385)	198	733	(2,726)	(1,499)	(1,115)	(2,840)	(4,607)	(3,866)
Net income (loss)	$ (3,557)	$ (1,039)	$ (2,182)	$ (752)	$ (598)	$ (3,670)	$ (1,900)	$ (1,693)	$ (7,530)	$ (7,861)	$ (4,626)
Basic loss per common share	$ (0.19)	$ (0.06)	$ (0.12)	$ (0.04)	$ (0.03)	$ (0.21)	$ (0.11)	$ (0.10)	$ (0.41)	$ (0.45)	$ (0.28)
Diluted loss per common share	$ (0.19)	$ (0.06)	$ (0.12)	$ (0.04)	$ (0.03)	$ (0.21)	$ (0.11)	$ (0.10)	$ (0.41)	$ (0.45)	$ (0.28)

Related Party Transactions - Additional Information (Details) - 2014 and 2015 Earn-out Payments - REV Solutions, Inc. and REVTech Solutions India Private Limited - Mr. Steven Stephan $ in Millions	12 Months Ended
	Dec. 31, 2016 USD ($) shares
Related Party Transaction [Line Items]
Earn-out payment in common stock and cash \| $	$ 2.4
Number of shares of common stock issued \| shares	38,574

Condensed Financial Information of Registrant (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
ASSETS
Cash and cash equivalents	$ 24,425	$ 21,781	$ 18,128	$ 22,418
Other receivables	6,750	8,704
Total current assets	125,544	116,384
Total assets	211,336	191,290
LIABILITIES:
Performance-based contingent payments	2,405	11,679
Total current liabilities	106,973	103,955
Performance-based contingent payments, less current portion	1,678	2,478
Total liabilities	171,053	147,532
SHAREHOLDERS’ EQUITY:
Preferred stock
Common stock	19	18
Additional paid-in capital	146,286	141,948
Accumulated deficit	(105,317)	(97,787)
Accumulated other comprehensive income	(580)	(296)
Treasury stock	(125)	(125)
Total shareholders’ equity	40,283	43,758	40,105	40,925
Total liabilities and shareholders’ equity	211,336	191,290
PFSweb
ASSETS
Cash and cash equivalents	144	305	$ 555	$ 10,722
Other receivables		1,398
Total current assets	144	1,703
Receivable from subsidiaries		4,371
Investment in subsidiaries	52,725	48,159
Total assets	52,869	54,233
LIABILITIES:
Performance-based contingent payments	2,405	7,997
Total current liabilities	2,405	7,997
Performance-based contingent payments, less current portion	1,678	2,478
Payable to subsidiaries	8,503
Total liabilities	12,586	10,475
SHAREHOLDERS’ EQUITY:
Preferred stock
Common stock	19	18
Additional paid-in capital	146,286	141,948
Accumulated deficit	(105,317)	(97,787)
Accumulated other comprehensive income	(580)	(296)
Treasury stock	(125)	(125)
Total shareholders’ equity	40,283	43,758
Total liabilities and shareholders’ equity	$ 52,869	$ 54,233

Condensed Financial Information of Registrant (Details 1) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
SELLING, GENERAL AND ADMINISTRATIVE EXPENSES:
Selling, general and administrative expenses									$ 76,304	$ 66,280	$ 47,658
Interest expense									2,323	1,757	813
NET LOSS	$ (3,557)	$ (1,039)	$ (2,182)	$ (752)	$ (598)	$ (3,670)	$ (1,900)	$ (1,693)	(7,530)	(7,861)	(4,626)
PFSweb
SELLING, GENERAL AND ADMINISTRATIVE EXPENSES:
Selling, general and administrative expenses									3,008	5,594	4,806
Equity in net loss (income) of consolidated subsidiaries									4,408	2,130	(180)
Total operating expenses									7,416	7,724	4,626
Interest expense									114	137
NET LOSS									$ (7,530)	$ (7,861)	$ (4,626)

Condensed Financial Information of Registrant (Details 2) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (3,557)	$ (1,039)	$ (2,182)	$ (752)	$ (598)	$ (3,670)	$ (1,900)	$ (1,693)	$ (7,530)	$ (7,861)	$ (4,626)
Adjustments to reconcile net loss to net cash used in operating activities:
Stock-based compensation expense									2,111	4,637	3,059
Change in performance-based contingent payments									1,064	1,673
Net cash provided by operating activities									13,266	22,671	13,781
CASH FLOWS FROM INVESTING ACTIVITIES:
Acquisitions, net of cash acquired									(8,359)	(31,619)	(6,366)
Net cash used in investing activities									(17,072)	(36,108)	(11,811)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from issuance of common stock									1,203	1,483	1,631
Payments on performance-based contingent payments									(9,454)	(2,043)
Net cash provided by (used in) financing activities									6,999	18,557	(4,629)
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS									2,644	3,653	(4,290)
CASH AND CASH EQUIVALENTS, beginning of period				21,781				18,128	21,781	18,128	22,418
CASH AND CASH EQUIVALENTS, end of period	24,425				21,781				24,425	21,781	18,128
PFSweb
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss									(7,530)	(7,861)	(4,626)
Adjustments to reconcile net loss to net cash used in operating activities:
Stock-based compensation expense									2,111	4,637	3,059
Change in performance-based contingent payments									1,011	891
Equity in net loss (income) of consolidated subsidiaries									4,408	2,130	(180)
Net cash provided by operating activities										(203)	(1,747)
CASH FLOWS FROM INVESTING ACTIVITIES:
Acquisitions, net of cash acquired									(8,359)	(31,619)
Net cash used in investing activities									(8,359)	(31,619)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from issuance of common stock									1,203	1,483	1,631
Payments on performance-based contingent payments									(6,354)
Decrease (increase) in receivable from subsidiaries, net									13,349	30,089	(10,057)
Net cash provided by (used in) financing activities									8,198	31,572	(8,426)
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS									(161)	(250)	(10,167)
CASH AND CASH EQUIVALENTS, beginning of period				$ 305				$ 555	305	555	10,722
CASH AND CASH EQUIVALENTS, end of period	$ 144				$ 305				$ 144	$ 305	$ 555

Valuation and Qualifying Accounts (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Allowance for Doubtful Accounts
Valuation And Qualifying Accounts Disclosure [Line Items]
Balance at Beginning of Period	$ 600	$ 447	$ 382
Charges to Cost and Expenses	4	187	165
Deductions	(110)	(34)	(100)
Balance at End of Period	494	600	447
Reserve for Excess and Obsolete Inventory
Valuation And Qualifying Accounts Disclosure [Line Items]
Balance at Beginning of Period	739	768	962
Charges to Cost and Expenses	57	93	53
Deductions	(228)	(122)	(247)
Balance at End of Period	$ 568	$ 739	$ 768