XML 65 R53.htm IDEA: XBRL DOCUMENT v3.20.2

Note 6 - Goodwill and Intangible Assets (Details Textual) - USD ($)		3 Months Ended		9 Months Ended
	Apr. 01, 2020	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Goodwill, Purchase Accounting Adjustments				$ (131,000)
Increase (Decrease) in Accounts Payable, Total				(604,000)	$ 377,000
Amortization of Intangible Assets, Total		$ 706,000	$ 361,000	$ 2,100,000	$ 465,000
Finite-Lived Intangible Asset, Useful Life (Year)				9 years
In Process Research and Development [Member]
Finite-Lived Intangible Assets, Period Increase (Decrease), Total	$ (650,000)
CBS Acquisition [Member] | Immaterial Error [Member]
Goodwill, Purchase Accounting Adjustments				$ (131,000)
Increase (Decrease) in Accounts Payable, Total				$ (131,000)

X

- Definition

The aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 28
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=121586364&loc=d3e3602-108585

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 30
-Section 50
-Paragraph 2
-Subparagraph (a)(2)
-URI http://asc.fasb.org/extlink&oid=66006027&loc=d3e16323-109275

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 30
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6388964&loc=d3e16225-109274

+ Details

Name:	us-gaap_AmortizationOfIntangibleAssets
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

Useful life of finite-lived intangible assets, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.

+ References

No definition available.

+ Details

Name:	us-gaap_FiniteLivedIntangibleAssetUsefulLife
Namespace Prefix:	us-gaap_
Data Type:	xbrli:durationItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Amount of increase (decrease) in carrying value of assets, excluding financial assets and goodwill, lacking physical substance with a finite life.

+ References

No definition available.

+ Details

Name:	us-gaap_FiniteLivedIntangibleAssetsPeriodIncreaseDecrease
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Amount of increase (decrease) from adjustments after acquisition date under purchase accounting of an asset representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 25
-Paragraph 16
-URI http://asc.fasb.org/extlink&oid=116868678&loc=d3e961-128460

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (g)
-URI http://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267

+ Details

Name:	us-gaap_GoodwillPurchaseAccountingAdjustments
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

The increase (decrease) during the reporting period in the aggregate amount of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 28
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=121586364&loc=d3e3602-108585

+ Details

Name:	us-gaap_IncreaseDecreaseInAccountsPayable
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Details

Name:	us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_InProcessResearchAndDevelopmentMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_BusinessAcquisitionAxis=blfs_CBSAcquisitionMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementByRestatementPeriodAndAmountAxis=blfs_ImmaterialErrorMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: