Goodwill and Intangible Asset	12 Months Ended
Dec. 31, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Asset	Goodwill and Intangible Asset Goodwill and an intangible asset were established as a result of the application of push-down accounting in connection with the acquisition of the Company by SCH in October 2013, as described in Note 2, Summary of Significant Accounting Policies. The purchase price was $56.3 million, the excess of which over the fair value of net assets acquired was recognized as goodwill of $21.2 million. Goodwill recognized in connection with the acquisition is not deductible for tax purposes. The net assets acquired as of the acquisition date comprised solely of IPR&D valued at $56.1 million and a deferred tax liability of $20.9 million, which represented the difference between the book and tax basis related to the IPR&D asset. The IPR&D asset related to the development of the Product in clinical trials in the United States as of the acquisition date. As of December 31, 2018 and 2017, the carrying value of the IPR&D, included in intangible asset in the balance sheets, was $56.1 million. As of December 31, 2018 and 2017, the carrying value of goodwill in the accompanying balance sheets was $21.2 million. The estimated fair value of the IPR&D asset on the acquisition date was determined using a discounted cash flow model using an income approach (the multiple-period excess earnings method). Significant assumptions used in the valuation included projected future cash flows, projected costs, a weighted average cost of capital and appropriate discount rates. The IPR&D recognized represents the license and associated distribution rights to develop the Product and the ability to pursue new indications and is subject to the success of clinical studies. As part of the transaction, $13.5 million in additional cash consideration is due to Daewoong based upon Evolus’ successful completion of certain technical and sales milestones. The fair value of the milestones was recorded by the Company as an element of the acquired IPR&D at the acquisition date. Through 2018 the IPR&D asset is classified as an indefinite-lived intangible asset. With the recent FDA approval of Jeuveau, the IPR&D is no longer considered an indefinite-lived asset and amortization of the asset will commence in 2019.

Goodwill and Intangible Asset

Goodwill and an intangible asset were established as a result of the application of push-down accounting in connection with the acquisition of the Company by SCH in October 2013, as described in Note 2, Summary of Significant Accounting Policies. The purchase price was $56.3 million, the excess of which over the fair value of net assets acquired was recognized as goodwill of $21.2 million. Goodwill recognized in connection with the acquisition is not deductible for tax purposes. The net assets acquired as of the acquisition date comprised solely of IPR&D valued at $56.1 million and a deferred tax liability of $20.9 million, which represented the difference between the book and tax basis related to the IPR&D asset.

The IPR&D asset related to the development of the Product in clinical trials in the United States as of the acquisition date. As of December 31, 2018 and 2017, the carrying value of the IPR&D, included in intangible asset in the balance sheets, was $56.1 million. As of December 31, 2018 and 2017, the carrying value of goodwill in the accompanying balance sheets was $21.2 million.

The estimated fair value of the IPR&D asset on the acquisition date was determined using a discounted cash flow model using an income approach (the multiple-period excess earnings method). Significant assumptions used in the valuation included projected future cash flows, projected costs, a weighted average cost of capital and appropriate discount rates.

The IPR&D recognized represents the license and associated distribution rights to develop the Product and the ability to pursue new indications and is subject to the success of clinical studies. As part of the transaction, $13.5 million in additional cash consideration is due to Daewoong based upon Evolus’ successful completion of certain technical and sales milestones. The fair value of the milestones was recorded by the Company as an element of the acquired IPR&D at the acquisition date.

Through 2018 the IPR&D asset is classified as an indefinite-lived intangible asset. With the recent FDA approval of Jeuveau, the IPR&D is no longer considered an indefinite-lived asset and amortization of the asset will commence in 2019.