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Fair Value Measurements (Tables) | 9 Months Ended
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Sep. 30, 2018
Fair Value Disclosures [Abstract] |
Schedule of financial instruments recorded at fair value on a recurring basis |
|  | September 30, 2018
|  | Carrying Balance |  | Fair Value
Contingent promissory note payable to Evolus Founders, a related party |  | $ | 16,791 |  |  | $ | 17,339 |
The following table (in thousands) presents the major security types the Company held at September 30, 2018, that are measured at fair value on a recurring basis. The Company did not hold any major security types that required a fair value measurement on a recurring basis at December 31, 2017.
|  |  |  | Three Months Ended September 30, 2018
|  | Fair Value Hierarchy |  | July 1, 2018 |  | Change in Fair Value |  | September 30, 2018
Contingent royalty obligation payable to Evolus Founders, a related party |  | Level 3 Liability |  | $ | 48,800 |  |  | $ | 2,300 |  |  | $ | 51,100 |
|  |  |  | Nine Months Ended September 30, 2018
|  | Fair Value Hierarchy |  | February 12, 2018 (Note 4) |  | Change in Fair Value |  | September 30, 2018
Contingent royalty obligation payable to Evolus Founders, a related party |  | Level 3 Liability |  | $ | 39,700 |  |  | $ | 11,400 |  |  | $ | 51,100 |

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- Definition Tabular disclosure of the fair value measurement of liabilities using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets), and gains or losses recognized in other comprehensive income (loss) and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs) by class of liability. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=99377789&loc=d3e19207-110258 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=99377789&loc=d3e19279-110258 + Details
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