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Fair Value Measurements (Tables)

9 Months Ended

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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- References

No definition available.

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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

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